CGST Rules Rule 94 — Refund of tax to certain persons

CGST Rules, 2017  ·  Refund of tax to certain persons

CGST Rules 3 Amendments

Quick Answer

Rule 94 of the CGST Rules, 2017 governs Refund of tax to certain persons. It establishes the detailed procedural framework and compliance requirements necessary to implement the corresponding provisions of the CGST Act. Rule 94 CGST: Refund of tax to certain persons — eligibility, conditions, case laws and compliance impact under Indian tax law.

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Amendments 3
(1)2 Where any interest is due and payable to the applicant under section 56, the proper officer shall make an order along with a payment order1 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 of interest payable, and such amount of interest shall be electronically credited to any of the bank accounts of the applicant mentioned in his registration particulars and as specified in the application for refund.
(2)The following periods shall not be included in the period of delay under sub-rule (1), namely:-3
(a)any period of time beyond fifteen days of receipt of notice in FORM GST RFD-08 under sub-rule (3) of rule 92, that the applicant takes to-3
(i)furnish a reply in FORM GST RFD-09, or3
(ii)submit additional documents or reply; and3
(b)any period of time taken either by the applicant for furnishing the correct details of the bank account to which the refund is to be credited or for validating the details of the bank account so furnished, where the amount of refund sanctioned could not be credited to the bank account furnished by the applicant.3

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Amendment History

123Superscript numbers in the text mark amended passages — click them to jump here. Click "↑ view in text" to jump back.
1
2019↑ view in text

Substituted vide Notification No. 31/2019 - CT dated 28.06.2019 with effect from 24.09.2019 as notified by Notification No. 42/2019-CT dated 24.09.2019 for "payment advice".

2
2023↑ view in text

Renumbered (w.e.f. 01.10.2023) vide Notification No. 38/2023 - CT dated 04.08.2023.

3
2023↑ view in text

Inserted (w.e.f. 01.10.2023) vide Notification No. 38/2023 - CT dated 04.08.2023.

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