Procedure relating to sanction, post-audit and review of refund claims

Post-audit and review of refund claims: standardized procedures, mandatory speaking orders, and portal-based transmission for oversight.

Commission directs uniform procedures for sanction, post-audit and review of GST refund claims. Proper officers must follow the principle of natural justice, upload a detailed speaking order with FORM GST RFD-06 addressing filing period, duplication, deficiency memos, limitation, supporting documents, return and dues status, notices and replies, applicant submissions, case law relied upon, and assessment of unjust enrichment. Additional specified verifications are required for ITC refunds, zero-rated supplies, exports, deemed exports and cash-ledger refunds. All refund orders must be transmitted online to the review module; post-audit cells should conclude audit within three months and reviews completed before the appeal-timing window; offline procedures via e-Office are allowed until online functionality is ready.