Refund application time limit: officers must decide claims within the prescribed statutory period, with expedited disposal of pending applications. Proper officers must verify refund claims and issue final sanction or rejection in Form GST RFD-06 and payment advice in Form GST RFD-05 within the prescribed statutory period counted from the filing date shown in the acknowledgement under the RGST Rules; acknowledgements or deficiency memos should be issued promptly so the decision timeframe runs from the filing date recorded therein.
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 application time limit: officers must decide claims within the prescribed statutory period, with expedited disposal of pending applications.
Proper officers must verify refund claims and issue final sanction or rejection in Form GST RFD-06 and payment advice in Form GST RFD-05 within the prescribed statutory period counted from the filing date shown in the acknowledgement under the RGST Rules; acknowledgements or deficiency memos should be issued promptly so the decision timeframe runs from the filing date recorded therein.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
