Author: bihartaxconsultant

1 [ Rule 96C. Bank Account for credit of refund.- For the purposes of sub-rule (3) of rule 91 , sub-rule (4) of rule 92 and rule 94 , “bank account” shall mean such bank account of the applicant which is in the name of applicant and obtained on his Permanent Account Number: Provided that in case of a proprietorship concern, the Permanent Account […]

1 [Rule 96B. Recovery of refund of unutilised input tax credit or integrated tax paid on export of goods where export proceeds not realised .- (1) Where any refund of unutilised input tax credit on account of export of goods or of integrated tax paid on export of goods has been paid to an applicant but the sale proceeds in respect of […]

1 [Rule 96A. 2 [Export] of goods or services under bond or Letter of Undertaking.- (1) Any registered person availing the option to supply goods or services for export without payment of integrated tax shall furnish, prior to export, a bond or a Letter of Undertaking in FORM GST RFD-11 to the jurisdictional Commissioner, binding himself to pay the tax […]

Rule 96. Refund of integrated tax paid on goods 1 [or services] exported out of India.- (1) The shipping bill filed by 2 [an exporter of goods] shall be deemed to be an application n for refund of integrated tax paid on the goods exported out of India and such application shall be deemed to have been filed only when:- […]

Rule 95A. 1 [***] 1. Omitted (w.e.f. 01.07.2019) by Notification No. 14/2022 – CT dated 05.07.2022 for Rule 95A. Refund of taxes to the retail outlets established in departure area of an international Airport beyond immigration counters making tax free supply to an outgoing international tourist.- (1) Retail outlet established in departure area of an international airport, beyond the immigration […]

Rule 95. Refund of tax to certain persons.- 1 [(1) Any person eligible to claim refund of tax paid by him on his inward supplies as per notification issued under section 55 shall apply for refund in FORM GST RFD-10 once in every quarter, electronically on the common portal or otherwise, either directly or through a Facilitation Centre notified by […]

Rule 94. Order sanctioning interest on delayed refunds.- Where any interest is due and payable to the applicant under section 56 , the proper officer shall make an order along with a 1 [payment order] in FORM GST RFD-05 , specifying therein the amount of refund which is delayed, the period of delay for which interest is payable and the amount […]

Rule 93. Credit of the amount of rejected refund claim.- (1) Where any deficiencies have been communicated under sub-rule (3) of rule 90 , the amount debited under sub-rule (3) of rule 89 shall be re-credited to the electronic credit ledger. (2) Where any amount claimed as refund is rejected under rule 92 , either fully or partly, the amount debited, […]

Rule 92. Order sanctioning refund.- (1) Where, upon examination of the application, the proper officer is satisfied that a refund under sub-section (5) of section 54 is due and payable to the applicant, he shall make an order in FORM GST RFD-06 sanctioning the amount of refund to which the applicant is entitled, mentioning therein the amount, if any, […]

Rule 91. Grant of provisional refund.- (1) The provisional refund in accordance with the provisions of sub-section (6) of section 54 shall be granted subject to the condition that the person claiming refund has, during any period of five years immediately preceding the tax period to which the claim for refund relates, not been prosecuted for any […]