Friday, March 18, 2022

Rule 91 of CGST Rules 2017

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 offence under the Act or under an existing law where the amount of tax evaded exceeds two hundred and fifty lakh rupees.

(2) The proper officer, after scrutiny of the claim and the evidence submitted in support thereof and on being prima facie satisfied that the amount claimed as refund under sub-rule (1) is due to the applicant in accordance with the provisions of sub-section (6) of section 54, shall make an order in FORM GST RFD-04, sanctioning the amount of refund due to the said applicant on a provisional basis within a period not exceeding seven days from the date of the acknowledgement under sub-rule (1) or sub-rule (2) of rule 90:

[Provided that the order issued in FORM GST RFD-04 shall not be required to be revalidated by the proper officer.]199

(3) The proper officer shall issue a [payment order]200 in FORM GST RFD-05 for the amount sanctioned under sub-rule (2) and the same 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 [on the basis of a consolidated payment advice]201:

[Provided that the [payment order]202 in FORM GST RFD-05 shall be required to be revalidated where the refund has not been disbursed within the same financial year in which the said [payment order]203 was issued.]204

[(4) The Central Government shall disburse the refund based on the consolidated payment advice issued under sub-rule (3).]205

Amendmends made to Rule 91 of CGST Rules 2017

199 Inserted vide Notf no. 03/2019-CT dt. 29.01.2019 wef 01.02.2019

200 Substituted vide Notf no. 31/2019 – CT dt. 28.06.2019 with effect from 24.09.2019 as notified by Notification No. 42/2019 dated 24.09.2019 for "payment order"

201 Inserted wef 24.09.2019 vide Notf no. 49/2019-CT dt. 09.10.2019

202 Substituted vide Notf no. 31/2019 – CT dt. 28.06.2019 with effect from 24.09.2019 as notified by Notification No. 42/2019 dated 24.09.2019

203 Substituted vide Notf no. 31/2019 – CT dt. 28.06.2019 with effect from 24.09.2019 as notified by Notification No. 42/2019 dated 24.09.2019

204 Inserted vide Notf no. 03/2019-CT dt. 29.01.2019 wef 01.02.2019

205 Inserted wef 24.09.2019 vide Notf no. 49/2019-CT dt. 09.10.2019