https://www.taxtmi.com/acts?id=28432 With effect from 1 November 2026, the common portal generates an order in FORM GST RFD-04 based on system identification and evaluation of risk within three working days of acknowledgement under the specified provisions of rule 90. The order does not require revalidation by the proper officer. For the amount sanctioned, a payment order in FORM GST RFD-05 may be made available through the common portal, and the refund is electronically credited to an account included in the applicant's registration particulars and specified in the refund application, based on consolidated payment advice. The payment order must be revalidated if the refund is not disbursed in the financial year in which it was issued. en-us Thu, 29 Jun 2017 13:18:50 +0530 Wed, 04 Nov 2026 15:07:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=28432 With effect from 1 November 2026, the common portal generates an order in FORM GST RFD-04 based on system identification and evaluation of risk within three working days of acknowledgement under the specified provisions of rule 90. The order does not require revalidation by the proper officer. For the amount sanctioned, a payment order in FORM GST RFD-05 may be made available through the common portal, and the refund is electronically credited to an account included in the applicant's registration particulars and specified in the refund application, based on consolidated payment advice. The payment order must be revalidated if the refund is not disbursed in the financial year in which it was issued. Act-Rules GST Thu, 29 Jun 2017 13:18:50 +0530 https://www.taxtmi.com/acts?id=28432