CGST Rule 96: Refund of IGST on Exported Goods/ Services
Provisions under Rule 96 of the Central Goods and Services Tax (CGST) Rules, 2017 relating to “Refund of IGST on Exported Goods/ Services”.
Author: Vinod Arora
CGST Rule 95B: Refund of tax paid on inward supplies of goods received by CSD
Provisions under Rule 95B of CGST Rules, 2017 relating to “Refund of tax paid on inward supplies of goods received by Canteen Stores Department (CSD)”.
CGST Rule 95: Refund of Tax to certain Persons
Provisions under Rule 95 of CGST Rules, 2017 relating to “Refund of Tax to certain Persons”.
CGST Rule 94: Order Sanctioning Interest on Delayed Refunds
Provisions under Rule 94 of CGST Rules, 2017 relating to “Order Sanctioning Interest on Delayed Refunds”.
CGST Rule 93: Credit of the Amount of Rejected Refund Claim
Provisions under Rule 93 of CGST Rules, 2017 relating to “Credit of the Amount of Rejected Refund Claim”.
CGST Rule 92: Order Sanctioning Refund
CGST Rule 92 details refund orders: sanction in FORM GST RFD‑06, withholding/release via RFD‑07, notices RFD‑08/09, and payment orders in RFD‑05 (incl ECL).
CGST Rule 91: Grant of Provisional Refund
Rule 91 CGST: Provisional refund (FORM GST RFD‑04) sanctioned within 7 days if eligible; no prosecution in prior 5 years; payment via FORM GST RFD‑05.
CGST Rule 90: Acknowledgement for Refund Application
Rule 90 CGST: Refund acknowledgement (FORM GST RFD‑02) after 15‑day scrutiny; deficiencies via RFD‑03 (pauses limitation); withdrawal via RFD‑01W with ledger re‑credit.
CGST Rule 89: Application for Refund of Tax, Interest, Penalty, Fees or any Other Amount
Provisions under Rule 89 of CGST Rules, 2017 relating to “Application for Refund of Tax, Interest, Penalty, Fees or any Other Amount”.
CGST Rule 88C: Manner of dealing with difference in liability reported in GSTR-1 and GSTR-3B
Provisions under Rule 88C of CGST Rules, 2017 relating to “Manner of dealing with difference in liability reported in GSTR-1 and GSTR-3B”.