GST tax refunds require proportionate cash repayment and credit ledger restoration in specified cases, with procedural safeguards before rejection.

GST refund sanction under Rule 92 requires the proper officer to issue FORM GST RFD-06 when satisfied that a refund is due, recording any provisional refund, adjustment against outstanding demands and the balance refundable. For refunds of tax other than tax paid on zero-rated supplies or deemed exports, the cash refund is proportionate to the cash used to discharge the relevant period's tax liability; the remaining amount debited from the electronic credit ledger is re-credited as input tax credit through FORM GST PMT-03.

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