Grant of provisional refund

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ich the claim for refund relates, not been prosecuted for any offence under the Act or under an existing law where the amount of tax evaded exceeds two hundred and fifty lakh rupees. ^6[(2) The proper officer, on the basis of identification and evaluation of risk by the system, shall make an order in FORM GST RFD-04, within a period not exceeding seven days from the date of the acknowledge....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d to be revalidated where the refund has not been disbursed within the same financial year in which the said ^3B[payment order] was issued.] ^5[(4) The Central Government shall disburse the refund based on the consolidated payment advice issued under sub-rule (3).]     ************* NOTES:- 1.  Inserted vide Notification No. 03/2019-Central Tax date....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....49/2019 - Central Tax dated 09-10-2019 w.e.f. 24-09-2019 5. Inserted vide Notification No. 49/2019 - Central Tax dated 09-10-2019 w.e.f. 24-09-2019 6.  Substituted vide Notification No. 13/2025-Central Tax dated 17-09-2025 w.e.f. 01-10-2025 before it was read as, "(2) The proper officer, after scrutiny of the claim and the evidence submitted in support thereof and on....