https://www.taxtmi.com/acts?id=28433 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. en-us Thu, 29 Jun 2017 14:14:58 +0530 Wed, 04 Nov 2026 15:11:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=28433 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. Act-Rules GST Thu, 29 Jun 2017 14:14:58 +0530 https://www.taxtmi.com/acts?id=28433