Rule 91 of CGST Rules 2017: Grant of Provisional Refund

Provisions under Rule 91 of the Central Goods and Services Tax (CGST) Rules, 2017 relating to “Grant of Provisional Refund”, are as under:

CGST Rule 91: Grant of Provisional Refund (Chapter-X: 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.

(3) The proper officer shall issue a payment advice payment order 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.

Provided that the payment advice payment order 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 advice payment order was issued.

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

Amendments History:

1. Proviso to sub-rule (2) & (3) inserted w.e.f. 01/02/2019 vide Central Tax Notification 3/2019 dt. 29/01/2019.

2. In Sub-rule (3), the text ‘payment advice’ substituted with the text ‘payment order’ at three places, vide Central Tax Notification 31/2019 dt. 28/06/2019, pending notification on effective date. Subsequently 24/09/2019 has been notified as the effective date vide Notification 42/2019 Central Tax dt. 24/09/2019.

3. In Sub-rule (3), the text ‘on the basis of a consolidated payment advice’ inserted w.e.f. 24/09/2019 vide Central Tax Notification 49/2019 dt. 09/10/2019.

4. Sub-rule (4) inserted w.e.f. 24/09/2019 vide Central Tax Notification 49/2019 dt. 09/10/2019.

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Note: The CGST Rules 2017 along with the prescribed Forms were initially notified vide Central Tax Notifications 3/2017 dated 19/06/2017 (Rule 1 to 26), 10/2017 dated 28/06/2017 (Rules 27 to 138) and 15/2017 dated 01/07/2017 (Rules 139 to 162). These Rules/ Forms were subsequently amended by CBIC through various Notifications issued from time to time. Information on this page is a Rule-wise compilation of the Amendments made by various Notifications issued by CBIC from time to time, with best possible efforts for accuracy. In any case, E&OE. For official/ updated information, please visit CBIC website.