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TMI BlogOrder sanctioning refundX X X X Extracts X X X X X X X X Extracts X X X X ..... any amount paid as tax other than the refund of tax paid on zero-rated supplies or deemed export, the proper officer is satisfied that a refund under sub-section (5) of section 54 of the Act is due and payable to the applicant, he shall make an order in FORM RFD-06 sanctioning the amount of refund to be paid, in cash, proportionate to the amount debited in cash against the total amount paid for discharging tax liability for the relevant period, mentioning therein the amount adjusted against any outstanding demand under the Act or under any existing law and the balance amount refundable and for the remaining amount which has been debited from the electronic credit ledger for making payment of such tax, the proper officer shall issue FORM ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er officer is satisfied that the amount refundable under sub-rule (1) 7 [ or sub-rule (1A) ] or sub-rule (2) is payable to the applicant under sub-section (8) of section 54, he shall make an order in FORM GST RFD-06 and issue a 2 [ payment order ] in FORM GST RFD-05 for the amount of refund 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 3 [ on the basis of a consolidated payment advice ] . 1 [ Provided that the order issued in FORM GST RFD-06 shall not be required to be revalidated by the proper officer: Provided further that the 2 [ payment order ] in FORM GST RFD-05 shall be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 19 Central Tax dated 24-09-2019 ) before it was read as an advice 6. Inserted vide Notification No. 16/2020 Central Tax dated 23-03-2020 7. Inserted vide Notification No. 16/2020 Central Tax dated 23-03-2020 8. Inserted vide Notification No. 16/2020 Central Tax dated 23-03-2020 9. Omitted vide NOTIFICATION NO. 15 /2021 Central Tax dated 18-05-2021 before it was read as Provided that in cases where the amount of refund is completely adjusted against any outstanding demand under the Act or under any existing law, an order giving details of the adjustment shall be issued in Part A of FORM GST RFD-07 . 10. Substituted vide NOTIFICATION NO. 15 /2021 Central Tax dated 18-05-2021 before it was read as Pa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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