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    <title>FUNCTIONS OF RANGE AND DIVISION OFFICERS IN REFUND PROCESSING</title>
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    <description>Range and Division officers must scrutinise refund applications and supporting documents, issue electronic acknowledgements and deficiency memos, verify ITC eligibility and zero rated supply data, and undertake provisional and final financial actions including issuing provisional refunds (FORM GST RFD-04), payment orders (FORM GST RFD-05), re-crediting to the Electronic Credit Ledger (FORM GST PMT-03), issuing notices for inadmissible claims (FORM GST RFD-08), sanctioning or rejecting refunds (FORM GST RFD-06), ensuring bonds or LUTs (FORM GST RFD-11) for zero-rated exports, recording interest payable, and maintaining records of applications received and disposed.</description>
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