Refund sanction order authorises GST refund payment, itemises tax heads and components, and records bank and officer details. Prescribed Refund Sanction Order Form GST RFD-05 authorises payment of sanctioned GST refunds to the recipient identified by GSTIN/UIN/Temporary ID, itemising amounts by tax heads (Integrated, Central, State/UT, Cess) and components (Tax, Interest, Penalty, Fee, Others), recording net refund and interest on delayed refund, and mandating beneficiary bank details, sanctioning officer signature, date and address. Notes record that terminology and addressee fields were revised by central tax notifications and that the form is issued under specified procedural rules.