Refund on appeal: file FORM GST RFD 01 without re debiting electronic credit ledger after favourable order. Where a refund previously rejected in FORM GST RFD 06 is later allowed in appeal or by another authority, the claimant must file a fresh FORM GST RFD 01 under the category 'Refund on account of assessment/provisional assessment/appeal/any other order', supply order details and upload the appellate order and original RFD 06; the claimant need not re debit the electronic credit ledger for amounts already debited. The proper officer will sanction the allowed refund, issue FORM GST RFD 06 and RFD 05, and ensure re credit of any remaining allowed amounts following prescribed guidelines.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Refund on appeal: file FORM GST RFD 01 without re debiting electronic credit ledger after favourable order.
Where a refund previously rejected in FORM GST RFD 06 is later allowed in appeal or by another authority, the claimant must file a fresh FORM GST RFD 01 under the category "Refund on account of assessment/provisional assessment/appeal/any other order", supply order details and upload the appellate order and original RFD 06; the claimant need not re debit the electronic credit ledger for amounts already debited. The proper officer will sanction the allowed refund, issue FORM GST RFD 06 and RFD 05, and ensure re credit of any remaining allowed amounts following prescribed guidelines.
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