Refund sanction procedure requires speaking orders, documentary verification, and post-audit review for higher-value claims. Refund claims under the Assam GST framework require a detailed speaking order with FORM GST RFD-06 setting out the factual and legal basis for sanction or rejection, including limitation, documents, return filing, pending dues, hearing details, case law, and the applicability of unjust enrichment where relevant. In refund categories such as accumulated ITC, zero-rated supplies, deemed exports, excess cash ledger, and other claims, the officer must verify ledger debit, computation, admissibility of ITC, statutory restrictions, and supporting records from GSTR forms, ICEGATE, BRC/FIRC, and SEZ documentation. Pre-audit is not required, but post-audit and review continue for refund claims of Rs. 1 lakh or more, subject to prescribed timelines.
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 sanction procedure requires speaking orders, documentary verification, and post-audit review for higher-value claims.
Refund claims under the Assam GST framework require a detailed speaking order with FORM GST RFD-06 setting out the factual and legal basis for sanction or rejection, including limitation, documents, return filing, pending dues, hearing details, case law, and the applicability of unjust enrichment where relevant. In refund categories such as accumulated ITC, zero-rated supplies, deemed exports, excess cash ledger, and other claims, the officer must verify ledger debit, computation, admissibility of ITC, statutory restrictions, and supporting records from GSTR forms, ICEGATE, BRC/FIRC, and SEZ documentation. Pre-audit is not required, but post-audit and review continue for refund claims of Rs. 1 lakh or more, subject to prescribed timelines.
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