FUNCTIONS OF RANGE AND DIVISION OFFICERS IN REFUND PROCESSING - Handbook of GST Law & Procedures (CBIC) [October 2024] - GST

12. FUNCTIONS OF RANGE AND DIVISION OFFICERS IN REFUND PROCESSING The Division/Range Officer is required to undertake the following functions: (i) Scrutiny of Application for refund with prescribed documents as per Chapter X of CGST Act, 2017 and Chapter IX of CGST Rules, 2017. (ii) The acknowledgement for the complete application in FORM GST RFD-02 to be issued electronically based on the documents so received from the common portal as per Rule 90 of CGST Rules, 2017. (iii) In case there is any deficiency in the application, a Deficiency Memo has to be issued in FORM GST RFD-03, within 15 days from the date of filing a refund application as per Rule 90 of CGST Rules, 2017. (iv) 90% of refund of the refund of unutilized input tax credit claimed on account of zero-rated supply of goods and services has to be given on provisional basis, subject to the conditions specified in Rule 91 of the CGST Rules, 2017, in FORM GST RFD-04 within seven days from the date of issuance of acknowledgement in FORM GST RFD-02 . (v) The payment order in FORM GST RFD-05 shall be issued by the Proper Officer and the same shall be credited electronically to the bank account of the applicant mentioned in the registration particulars. (vi) On examination of the refund application, if the whole or any part of the amount claimed as refund is not admissible or is not payable to the applicant then notice in FORM GST RFD-08 is to be issued to the applicant, as specified in Rule 92 of CGST Rules, 2017. (vii) After considering the reply filed, an order may be issued electronically in FORM GST RFD-06, sanctioning the amount of refund in whole or part or rejecting the refund claim, as the case may be, as per Rule 92 of CGST Rules, 2017. (viii) If a registered person claims refund of any amount of tax wrongly paid or paid in excess for which debit has been made from the Electronic Credit Ledger, the said amount, if found admissible, shall be re-credited to the Electronic Credit Ledger by the Proper Officer by an order made in FORM GST PMT-03. (Rule 86(4A) of CGST Rules, 2017) (ix) FORM RFD-07 has to be issued by the officer in cases where refund claimed by the applicant is fully adjusted against any outstanding demands (PART A) or refund is withheld due to certain reasons (PART B). (x) If any interest is due and payable to applicant under Section 56 of CGST Act, 2017, the officer shall make an order along with a payment advice in FORM GST RFD-05, as specified in Rule 94 of CGST Rules, 2017. (xi) The proper officer has to ensure that the registered person availing the option to supply goods or services for export without payment of Integrated tax has furnished a bond or a Letter of Undertaking in FORM GST RFD-11, binding himself to pay the tax due along with the interest specified as per Section 50(1) of CGST Act, 2017. (xii) The Range Officer has to check the ITC eligibility and data of zero rated supplies, if such verification is required. (xiii) The records of the receipt of refund applications received and disposed of along with all relevant details are to be maintained by Division/Range Officer.