GST refund reconciliation against VAT arrears directs case-by-case bank account attachment and monitoring to avoid refund delay. GST refund claims made by dealers migrated from VAT are to be checked against outstanding VAT arrears available in the RC Module, and recoverable dues may be pursued through bank account attachment in accordance with the prescribed rules. During processing of refund applications of such defaulters, the refund claim must be reconciled with arrears reflected in the RC Module. Bank account attachment is to be used on a case-to-case basis only where genuine default exists, and cases not requiring attachment are to be recorded separately.