Rule 93 - Credit of the amount of rejected refund claim
CGST Rules, 2017
ACTIVECONSOLIDATED_BASE_WITH_CURRENT_CONTROLindex,follow
Source control: The text/status on this page is tied to the official source gateway and the Phase 1 legal-review register. Open official source.
Finin2min Summary - Rule in 2 Minutes
Rejected/debited ITC is recredited through PMT-03 after final rejection/withdrawal conditions and undertaking against further challenge, as applicable.
Exact operative text
93. Credit of the amount of rejected refund claim.-(1)Where any deficiencies have been communicated
under sub-rule (3) of rule 90, the amount debited under sub-rule (3) of rule 89 shall be re-credited to the
electronic credit ledger. (2) Where any amount claimed as refund is rejected under rule 92, either fully or
partly, the amount debited, to the extent of rejection, shall be re-credited to the electronic credit ledger by an
order made in FORM GST PMT-03. Explanation.- For the purposes of this rule, a refund shall be deemed
to be rejected, if the appeal is finally rejected or if the claimant gives an undertaking in writing to the proper
officer that he shall not file an appeal.
Paragraph-wise decode
Rejected/debited ITC is recredited through PMT-03 after final rejection/withdrawal conditions and undertaking against further challenge, as applicable.
Section-Rule-Form-Notification bridge
No direct Rule certified in Phase 1. 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 certified in this phase.
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 93 regulate?
- It regulates credit of the amount of rejected refund claim. Read the exact text, conditions, exceptions and transaction date together.
- Which subordinate law should be checked?
- No direct CGST Rule has been certified in this phase. 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.