Rule 91 of CGST Rules -Grant of provisional refund

Rule 91 of CGST Rules -Grant of provisional refund

(1) The provisional refund in accordance with theprovisions of sub-section (6) of section 54 shall be granted subject to the condition that theperson claiming refund has, during any period of five years immediately preceding the taxperiod to which the claim for refund relates, not been prosecuted for any offence under theAct or under an existing law where the amount of tax evaded exceeds two hundred and fiftylakh rupees. (2) The proper officer, after scrutiny of the claim and the evidence submitted in supportthereof and on being prima facie satisfied that the amount claimed as refund under sub-rule(1) is due to the applicant in accordance with the provisions of sub-section (6) of section 54,shall make an order in FORM GST RFD-04, sanctioning the amount of refund due to thesaid applicant on a provisional basis within a period not exceeding seven days from the dateof the acknowledgement under sub-rule (1) or sub-rule (2) of rule 90. (3) The proper officer shall issue a payment advice in FORM GST RFD-05 for theamount sanctioned under sub-rule (2) and the same shall be electronically credited to any ofthe bank accounts of the applicant mentioned in his registration particulars and as specifiedin the application for refund.

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CHAPTER X

REFUND

Chapter Xof CGST Rules, 2017 consists of nine rules relating to REFUNDRULES under the GST regime. All this rules are available for your ready reference. Rule 89 :Application for refund of tax, interest, penalty, fees or any other amount Rule 90 :Acknowledgement Rule 91 :Grant of provisional refund Rule 92 :Order sanctioning refund Rule 93 :Credit of the amount of rejected refund claim Rule 94 :Order sanctioning interest on delayed refunds Rule 95 :Refund of tax to certain persons Rule 96 :Refund of integrated tax paid on goods exported out of India Rule 96A :Refund of integrated tax paid on export of goods or services under bond or Letterof Undertaking. Rule 97 :Consumer Welfare Fund Rule 97A :Manual filing and processing