Refund procedure under GST: prescribes officer duties, provisional payouts, withholding powers and refiling after deficiencies. The GST refund procedure designates the Deputy/Assistant Commissioner as the Proper Officer to receive FORM GST RFD-01 applications, issue acknowledgements, Deficiency Memos, provisional orders and final sanction/payment orders. Acknowledgement or Deficiency Memo must be issued within fifteen days of ARN; an acknowledgement prevents later Deficiency Memos. Deficiency Memos require refiling and pause the two year limitation period. Provisional refunds of unutilized ITC may be granted subject to Rule 91 and ledger re credits or adjustments are effected through prescribed forms where excess refunds are identified.
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 procedure under GST: prescribes officer duties, provisional payouts, withholding powers and refiling after deficiencies.
The GST refund procedure designates the Deputy/Assistant Commissioner as the Proper Officer to receive FORM GST RFD-01 applications, issue acknowledgements, Deficiency Memos, provisional orders and final sanction/payment orders. Acknowledgement or Deficiency Memo must be issued within fifteen days of ARN; an acknowledgement prevents later Deficiency Memos. Deficiency Memos require refiling and pause the two year limitation period. Provisional refunds of unutilized ITC may be granted subject to Rule 91 and ledger re credits or adjustments are effected through prescribed forms where excess refunds are identified.
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