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Amended upto (Year) ⇨  
CGST RULES
[Amended upto 2025]

CHAPTER X  -  REFUND

TaxGPT

Summarize Rule 92 by TaxGPT in
  AA   |   Print

Rule 92 - Order sanctioning refund.

92. (1) Where, upon examination of the application, the proper officer is satisfied that a refund under sub-section (5) of section 54 is due and payable to the applicant, he shall make an order in FORM GST RFD-06 sanctioning the amount of refund to which the applicant is entitled, mentioning therein the amount, if any, refunded to him on a provisional basis under sub-section (6) of section


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