TaxTMI 
TaxTMI 
EXAMINATION OF REFUND APPLICATIONS AND THE ACTION TO BE TAKEN BY OFFICERS
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....f refund, along with supporting documents, as provided in Annexure-A of CBIC Circular No. 125/44/2019-GST dated 18.11.2019. 7.3 The Application Reference Number (ARN) will be generated only after the applicant has completed the process of filing the refund application in FORM GST RFD-01, and has completed uploading of all the relevant documents and wherever required, the amount has been debited from the Electronic Credit/Cash Ledger. 7.4 Acknowledgement or a Deficiency Memo should be issued within the stipulated period of 15 days, starting from the date of generation of ARN. The acknowledgement for the complete application in FORM GST RFD-02 would be issued electronically by the jurisdictional tax officer based on the documents so receive....
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....en issued. 7.10 In terms of Section 54(6) of CGST Act, 2017, the Proper Officer may grant 90% of refund of unutilized input tax credit on provisional basis, claimed on account of zero-rated supply of goods and services, subject to the conditions specified in Rule 91 of the CGST Rules, 2017. The Proper Officer shall make an order in FORM GST RFD-04 within seven days from the date of issuance of acknowledgement in FORM GST RFD-02. 7.11 The payment order in FORM GST RFD-05 shall be issued by the Proper Officer and the same shall be credited electronically to the bank account of the applicant mentioned in the registration particulars. The payment order is required to be revalidated in case if the refund is not disbursed within the same financ....
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....h interest and penalty, wherever applicable, through FORM GST DRC-03, by debiting the Electronic Cash Ledger, on his own or on being pointed out, an amount equivalent to the amount of erroneous refund deposited by the registered person shall be re-credited to the Electronic Credit Ledger by the Proper Officer by an order made in FORM GST PMT-03A - (a) Refund of IGST obtained in contravention of Rule 96(10) of CGST Rules, 2017. (b) Refund of unutilized ITC on account of export of goods/services without payment of tax. (c) Refund of unutilized ITC on account of zero-rated supply of goods/services to SEZ developer/Unit without payment of tax. (d) Refund of unutilized ITC due to inverted tax structure. 7.14 Time limit for deciding refu....