Rule 92 of CGST Rules -Order sanctioning refund

(updated as on 15.11.2017)

(1) Where, upon examination of the application, theproper officer is satisfied that a refund under sub-section (5) of section 54 is due andpayable to the applicant, he shall make an order in FORM GST RFD-06 sanctioning theamount of refund to which the applicant is entitled, mentioning therein the amount, if any,refunded to him on a provisional basis under sub-section (6) of section 54, amount adjustedagainst any outstanding demand under the Act or under any existing law and the balance
amount refundable:
Provided that in cases where the amount of refund is completely adjusted against anyoutstanding demand under the Act or under any existing law, an order giving details of theadjustment shall be issued in Part A of FORM GST RFD-07.
(2) Where the proper officer or the Commissioner is of the opinion that the amount ofrefund is liable to be withheld under the provisions of sub-section (10) or, as the case maybe, sub-section (11) of section 54, he shall pass an order in Part B of FORM GST RFD-07informing him the reasons for withholding of such refund.
(3) Where the proper officer is satisfied, for reasons to be recorded in writing, that thewhole or any part of the amount claimed as refund is not admissible or is not payable to theapplicant, he shall issue a notice in FORM GST RFD-08 to the applicant, requiring him tofurnish a reply in FORM GST RFD-09 within a period of fifteen days of the receipt of suchnotice and after considering the reply, make an order in FORM GST RFD-06 sanctioningthe amount of refund in whole or part, or rejecting the said refund claim and the said ordershall be made available to the applicant electronically and the provisions of sub-rule (1)shall, mutatis mutandis, apply to the extent refund is allowed:
Provided that no application for refund shall be rejected without giving the applicantan opportunity of being heard.
(4) Where the proper officer is satisfied that the amount refundable under sub-rule (1) orsub-rule (2) is payable to the applicant under sub-section (8) of section 54, he shall make anorder in FORM GST RFD-06 and issue a payment advice in FORM GST RFD-05 for theamount of refund and the same shall be electronically credited to any of the bank accountsof the applicant mentioned in his registration particulars and as specified in the applicationfor refund.
(5) Where the proper officer is satisfied that the amount refundable under sub-rule (1) orsub-rule (2) is not payable to the applicant under sub-section (8) of section 54, he shall makean order in FORM GST RFD-06 and issue an advice in FORM GST RFD-05, for theamount of refund to be credited to the Consumer Welfare Fund.

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