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).
Category: CGST Rules, 2017
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”.
CGST Rule 88A: Order of utilization of input tax credit (ITC)
Provisions under Rule 88A of CGST Rules, 2017 relating to “Order of utilization of input tax credit (ITC)”.
CGST Rule 88B: Manner of calculating interest on delayed payment of tax
Provisions under Rule 88B of CGST Rules, 2017 relating to “Manner of calculating interest on delayed payment of tax”.
CGST Rule 88: Unique Identification Number (UIN) for each Transaction
Provisions under Rule 88 of CGST Rules, 2017 relating to “Unique Identification Number (UIN) for each Transaction”.
CGST Rule 88D: Manner of Dealing with ITC Differences of GSTR-2B & 3B
Provisions under Rule 88D of CGST Rules, 2017 relating to “Manner of Dealing with ITC Differences of GSTR-2B & 3B”.
CGST Rule 87: Electronic Cash Ledger
Provisions under Rule 87 of CGST Rules, 2017 relating to “Electronic Cash Ledger”.