CGST Rule 92 — Order sanctioning refund
CGST Rules, 2017
CURRENT CONTROLLEDRepository module RULE CONTROL
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Official sources
Use the official source for the controlling wording, footnotes, effective date and amendment history.
Source review date: 2026-07-28. Historical-period questions require the version applicable to the transaction date.
Finin2min Summary - Rule in 2 Minutes
RFD-06 sanctions/rejects/refunds, RFD-07 handles withholding/adjustment and RFD-08/RFD-09 secure notice and hearing before rejection.
official statutory reference
92. Order sanctioning refund.-(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 54,
amount adjusted against any outstanding demand under the Act or under any existing law and the balance
amount refundable: Provided that in cases where the amount of refund is completely adjusted against any
outstanding demand under the Act or under any existinglaw, an order giving details of the adjustment shall
be issued in Part A of FORM GST RFD-07.202 (1A)Where, upon examination of the application of refund of
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
GST PMT-03 re- crediting the said amount as Input Tax Credit in electronic credit ledger.203 (2) Where the
proper officer or the Commissioner is of the opinion that the amount of refund is liable to be withheld under
the provisions of sub-section (10) or, as the case may be, sub-section (11) of section 54, he shall pass an
order in Part A204 of FORM GST RFD-07 informing him the reasons for withholding of such refund. 196
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” 197 Inserted wef 24.09.2019 vide Notf no.
49/2019-CT dt. 09.10.2019 198 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 199 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
200 Inserted vide Notf no. 03/2019-CT dt. 29.01.2019 wef 01.02.2019 201 Inserted wef 24.09.2019 vide Notf
no. 49/2019-CT dt. 09.10.2019 202 Ommited vide Notf no. 15/2021-CT dt 18.05.2021 203 Inserted vide Notf
no. 16/2020-CT dt 23.03.2020 204 Substituted for the word and letter “Part B” vide Notf no. 15/2021-CT dt.
18.05.2021 Provided that where the proper officer or the Commissioner is satisfied that the refund is no
longer liable to be withheld, he may pass an order for release of withheld refund in Part B of FORM GST
RFD- 07.205 (3) Where the proper officer is satisfied, for reasons to be recorded in writing, that the whole or
any part of the amount claimed as refund is not admissible or is not payable to the applicant, he shall issue a
notice in FORM GST RFD-08to the applicant, requiring him to furnish a reply inFORM GST RFD-09 within a
period of fifteen days of the receipt of such notice and after considering the reply, make an order in FORM
GST RFD-06 sanctioning the amount of refund in whole or part, or rejecting the said refund claim and the
said order shall be made available to the applicant electronically and the provisions of sub-rule (1) shall,
mutatis mutandis, apply to the extent refund is allowed: Provided that no application for refund shall be
rejected without giving the applicant an opportunityof being heard. (4) Where the proper officer is satisfied
that the amount refundable under sub-rule (1) or sub-rule (1A)206or 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 payment
order207in FORM GST RFD-05 for the amount of refund andthesameshall 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 advice208: 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
payment order209in 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 order210was issued.211 (4A) The
Central Government shall disburse the refund based on the consolidated payment advice issued under sub-
rule (4).212 (5) Where the proper officer is satisfied that the amount refundable under sub-rule (1) or sub-
rule (1A)213or sub-rule (2) is not payable to the applicant under sub-section (8) of section 205 Inserted vide
Notf no. 15/2021-CT dt 18.05.2021 206 Inserted vide Notf no. 16/2020-CT dt 23.03.2020 207 Substituted
vide 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 advice” 208 Inserted 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. 209 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 advice” 210 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 advice” 211
Inserted vide Notf no. 03/2019-CT dt. 29.01.2019 wef 01.02.2019 212 Inserted vide Notf no. 31/2019 - CT
dt. 28.06.2019with effect from 24.09.2019 as notified by Notification No. 42/2019 dated 24.09.2019. 213
Inserted vide Notf no. 16/2020-CT dt 23.03.2020 54, he shall make an order in FORM GST RFD-06 and
issue a payment order214in FORM GST RFD-05, for the amount of refund to be credited to the Consumer
Welfare Fund.
Paragraph-wise decode
RFD-06 sanctions/rejects/refunds, RFD-07 handles withholding/adjustment and RFD-08/RFD-09 secure notice and hearing before rejection.
Section-Rule-Form-Notification bridge
No direct Rule certified in Repository module. Check notifications, circulars, forms and corresponding State law.
The mapping is a legal concordance, not a round-robin related-link list. It is limited to instruments listed in this repository.
Practical example
Apply the rule to the relevant form, period, portal event and evidence trail before reaching a compliance conclusion.
Professional alert
Verify the latest official active Rule page, amending Gazette and portal version before filing or advising.
Implementation checklist
- Fix the transaction, taxable period and jurisdiction.
- Read every subsection, proviso, explanation and omission marker.
- Open the mapped Rule, form, notification and circular.
- Test State/UT variation and portal version.
- Preserve evidence, approvals, working papers and acknowledgements.
- Record the conclusion, assumptions, source date and reviewer.
Evidence and retention checklist
- Contract, purchase order, invoice or underlying transaction document.
- Registration, return, ledger, challan and portal acknowledgement.
- Official Act/Rule/notification version used and effective date.
- Internal tax position paper, computation and management approval.
- Correspondence, notices, replies, orders and appeal papers where applicable.
Practical Q&A
- What does rule 92 regulate?
- It regulates order sanctioning refund. Read the exact text, conditions, exceptions and transaction date together.
- Which subordinate law should be checked?
- No direct CGST Rule has been listed in this repository. Notifications, circulars, forms and the corresponding SGST/UTGST layer may also apply.
- What evidence should be retained?
- Preserve the contract or transaction record, invoice or form, portal acknowledgement, payment/ledger evidence, correspondence, legal working and the official source version used.
- Can portal behaviour override the statute?
- No. Portal functionality is operational evidence; legal entitlement and liability remain controlled by the Act, Rules, notifications and binding decisions.
Repository module professional rule control
Legal state: Current controlled · Checked: 27 July 2026. Current legal/release state is controlled by the Repository module master; read the official statutory reference and amendment history together.
Why Rule 92 matters
Order sanctioning refund should be read with its enabling CGST Act provision, prescribed forms, amendment notification, transaction date and the live portal workflow. The operative-text block already released on this page remains the legal core; Repository module adds application controls without altering that block.
Rule → Form → evidence bridge
- Confirm the Rule version that was operative on the relevant date.
- Check every proviso, explanation, inserted/omitted sub-rule and commencement notification.
- Use the current prescribed form/portal utility rather than a saved legacy template.
- Preserve the Rule source, filing/approval evidence, computation and decision-maker trail.
Finin2min decision path
- Trigger: What transaction, registration event, return, credit, valuation, refund, appeal or enforcement event activates this Rule?
- Date: Which Rule version and amendment notification applied on that date?
- Conditions: Have every mandatory condition and exception been tested?
- Form/portal: Is the prescribed form or electronic workflow the correct current version?
- Evidence: Can the conclusion be reconstructed from books, invoices, portal records and official sources?
Practical cases
Transaction test
Fix the tax period, legal trigger and effective version of the Rule.
Portal execution
Reconcile portal fields to the legal rule and retain the generated acknowledgement/order.
Dispute readiness
Preserve source version, computation and evidence so the position can be defended later.
Accounting, ERP and portal controls
- Do not let an ERP default or portal auto-population override the legal Rule.
- Map the Rule trigger to the correct tax period and retain before/after reconciliation where values change.
- Archive ARN, acknowledgements, generated PDFs, payment/ledger records, notices and orders where applicable.
Notice and litigation risk
- Separate a portal mismatch from a statutory breach; they are not automatically the same issue.
- Identify whether a circular/instruction is clarificatory or whether an amendment changed the Rule itself.
- Apply judicial hierarchy: Supreme Court → jurisdictional High Court → other High Courts → GSTAT; AAR/AAAR is not universal precedent.
Common mistakes
- Using today's Rule for an older transaction without an effective-date test.
- Reading a form instruction as if it overrides the Act or Rule.
- Ignoring State/UT procedural overlays where the Rule requires a local notification or officer action.
- Treating a source-gated local reproduction as cleared statutory text.
Finin2min Q&A
- What does CGST Rule 92 deal with?
- Order sanctioning refund. Start with the operative Rule version and then test the connected Act provision, forms and amendments.
- Which GST form is connected to Rule 92?
- RFD-06 The Rule and live portal workflow control.
- Can I rely only on the GST portal?
- No. Portal functionality is execution infrastructure; legal eligibility and consequences come from the Act, Rules and valid instruments.
- What should I keep on file?
- The official Rule version used, amendment/effective-date evidence, underlying transaction records, computation, portal submission and resulting acknowledgement/order.