FORM GST RFD-06 - Final partial refund sanction and rejection order

Worked facts and completed entries

Independent Branch B: the July 2026 credit claim is 120000, but includes capital-goods ITC18000, CGST/SGST 9000 each, outside “Net ITC” in rule 89(4). The remaining 102000 is eligible inputs/input-services credit. No provisional refund was granted under the recorded rule 91(2) examination route. RFD-08 served 8 September, reply 20 September and hearing 22 September establish these facts. On 25 September the officer allows 102000 and rejects 18000, with no demand adjustment. All names, references and proceeding events are fictional; references are not actual portal AR Ns or issued orders.

Reference, date and addressee

Reasoned findings

The invoice and capital register identify a packing machine carrying CGST 9000 and SGST 9000. Capital-goods credit may be eligible for ordinary ledger use but is outside refund “Net ITC” for this rule 89(4) claim, which includes inputs and input services. The claimant accepts exclusion of 18000 in its timely reply while substantiating all remaining 102000. Export turnover and adjusted total turnover both INR 1000000 give 102000 ×1000000/1000000 =102000. Original and filing-date credit balances are sufficient. No other inadmissibility is found on the assumed evidence.

Prescribed calculation rows 1–6 — component split

Integrated tax, cess and aggregate reconciliation

Integrated Tax and Cess are nil in every row; interest, penalty, fee and other components are nil under every head. Aggregate claimed 120000 − provisional 0 − rejected 18000 = gross 102000; less adjustment 0 = net 102000. No demand order is selected. The full prescribed component structure is represented by these tax-head rows and explicit nil-component statements.

Selected sanction/rejection paragraphs

Sanction INR 102000 to Aster, GSTIN 29AABCA0000A1ZT, under section 54(5), payable to the applicant under section 54(8)(b), to its specified validated bank account. Reject INR 18000 for the identified capital-goods exclusion under rule 89(4). The Consumer Welfare Fund alternative and full/partial arrears-adjustment alternatives are not selected. Issue RFD-05 for 102000; there is no order for a second 120000 payment.

Rejected-credit and interest continuation

The original credit-ledger debit was 120000. For the rejected 18000, recredit under rule 93(2) through PMT-03 follows final rejection of appeal or the claimant’s written undertaking not to appeal; neither is falsely represented here. Rejection from this refund does not itself require reversal of otherwise eligible capital ITC. The assumed 28 September payment is within sixty days of the complete 1 September claim; delayed-refund interest is nil in this branch.

Officer execution block

How this form moves the matter forward

1. Consider the RFD-09 reply and give opportunity of hearing before rejecting any part.
2. Reconcile claimed, provisionally sanctioned, inadmissible, adjusted and net payable amounts separately by tax head and component.
3. Issue the correct applicant/Fund payment order and apply the separate rejected-credit recredit condition; retain appeal rights and service evidence.

Evidence supporting these entries

• RFD-01 and the actual filing/acknowledgement record
• Invoice/credit-ledger reconciliation and applicable export evidence
• Actual notices, replies, hearings and sanction/payment records
• Capital invoice/register, eligible-credit schedule and RFD-09 submissions

Period and legal consequences

A final rejection needs reasons and hearing opportunity. RFD-06 records demand adjustment, including complete adjustment; the obsolete pre-May 2021 RFD-07 Part A adjustment format is not used. Rule 92(1A)’s cash/credit proportion concerns its specified other tax-refund cases, not this unutilised-ITC refund.

Primary source and exact locator

Official notified form source: PDF pages 288-289; printed pages 282-283.

CGST Act and government-hosted Act and Rules compilation - Section 54(5),(7),(8)(b); rules 89(4),92(1),(3)–(4),93(2). Source and example revision: 21 October 2026.

Questions answered by this example