Refund Order Details: structured GST form recording identification, order data and allocation of refund across tax heads and components. Form GST RFD-01B captures essential refund order particulars - identification (ARN, GSTIN/Temporary ID, legal name), filing and order dates, refund reason, recipient and issuing authority - and requires an official signature and attachments. Its financial schedule records refund claimed, provisional sanction, inadmissible amounts, gross payable, interest, adjustments against outstanding demand and net amount to be paid, allocated across Integrated Tax, Central Tax, State/UT Tax and Cess and by component (tax, interest, penalty, fees, others).
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Provisions expressly mentioned in the judgment/order text.
Refund Order Details: structured GST form recording identification, order data and allocation of refund across tax heads and components.
Form GST RFD-01B captures essential refund order particulars - identification (ARN, GSTIN/Temporary ID, legal name), filing and order dates, refund reason, recipient and issuing authority - and requires an official signature and attachments. Its financial schedule records refund claimed, provisional sanction, inadmissible amounts, gross payable, interest, adjustments against outstanding demand and net amount to be paid, allocated across Integrated Tax, Central Tax, State/UT Tax and Cess and by component (tax, interest, penalty, fees, others).
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