https://www.taxtmi.com/acts?id=28433 Rule 92 requires the proper officer to sanction GST refunds by order in FORM GST RFD-06 specifying sanctioned amount, provisional payments, and adjustments; for non-zero-rated tax refunds the officer must pay cash proportionate to cash debits and re-credit electronic credit ledger amounts via FORM GST PMT-03. If withholding is warranted, the officer issues Part A of FORM GST RFD-07 (and Part B on release). Inadmissible claims trigger FORM GST RFD-08 and reply in FORM GST RFD-09 before final RFD-06 orders. Payable refunds are disbursed by FORM GST RFD-05 to nominated bank accounts on consolidated advice or routed to the Consumer Welfare Fund when not payable to the applicant. en-us Thu, 29 Jun 2017 14:14:58 +0530 Thu, 30 Oct 2025 18:05:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=28433 Rule 92 requires the proper officer to sanction GST refunds by order in FORM GST RFD-06 specifying sanctioned amount, provisional payments, and adjustments; for non-zero-rated tax refunds the officer must pay cash proportionate to cash debits and re-credit electronic credit ledger amounts via FORM GST PMT-03. If withholding is warranted, the officer issues Part A of FORM GST RFD-07 (and Part B on release). Inadmissible claims trigger FORM GST RFD-08 and reply in FORM GST RFD-09 before final RFD-06 orders. Payable refunds are disbursed by FORM GST RFD-05 to nominated bank accounts on consolidated advice or routed to the Consumer Welfare Fund when not payable to the applicant. Act-Rules GST Thu, 29 Jun 2017 14:14:58 +0530 https://www.taxtmi.com/acts?id=28433