Order No. 01/2022 – GST: Authorisation Under CGST Rules

Answer:
This order, issued by CBIC on July 21, 2022, grants authorization to the Principal Director General/Director General of DGARM to exercise specific functions related to Rule 96(4)(c) of the CGST Rules, 2017.
📢 Key Highlights:
✔️ DGARM can now oversee and verify GST refund claims related to exports.
✔️ Ensures risk-based verification of IGST refund claims before processing.
✔️ Applicable across India for all GST-registered exporters.
💡 Need expert GST assistance? → Consult Finodha GST Professionals

Answer:
Rule 96 deals with refund of Integrated GST (IGST) paid on exports of goods and services. It governs how IGST refunds are processed for exporters.
📌 Key Provisions:
✔️ Exporters who have paid IGST on exported goods/services can claim a refund via GSTR-1 and GSTR-3B.
✔️ Refunds are automatically processed unless flagged for verification.
✔️ Rule 96(4)(c) allows the government to hold refunds for high-risk taxpayers until proper verification is completed.
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Answer:
The Directorate General of Analytics and Risk Management (DGARM) specializes in fraud detection and risk assessment. With rising fraudulent GST refund claims, the government authorized DGARM to:
✅ Identify risky exporters based on data analytics
✅ Prevent fraudulent IGST refund claims
✅ Ensure compliance and minimize revenue loss
💡 Exporters must ensure accurate GST filings to avoid refund delays. Need expert filing assistance? → File GST Returns with Finodha

Answer:
🚨 If your refund claim is flagged, DGARM will conduct a risk-based verification before approval.
📌 Possible Reasons for Refund Hold:
❌ Mismatch in GSTR-1 & GSTR-3B filings
❌ Irregular ITC claims
❌ High-risk exporter classification
❌ Suspected invoice fraud
✅ Need help resolving refund issues? Consult a GST Expert

Answer:
✔️ File accurate GST returns (GSTR-1 & GSTR-3B) on time
✔️ Ensure tax payments match reported turnover
✔️ Maintain proper documentation for exports
✔️ Comply with GST rules to avoid high-risk classification
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Answer:
📌 Steps to Check Refund Status:
1️⃣ Login to GST Portal (www.gst.gov.in)
2️⃣ Navigate to Services > Refunds > Track Status
3️⃣ Enter ARN (Application Reference Number) to check status
✅ Need expert assistance with refunds? Talk to Finodha’s GST Professionals

Answer:
If DGARM rejects a refund claim, the taxpayer can:
1️⃣ File a response to the rejection notice with proper justifications
2️⃣ Provide supporting documents for verification
3️⃣ Appeal the decision if necessary
🚀 Want expert guidance for refund appeals? Consult Finodha’s GST Experts

Answer:
Yes! Even small businesses can be flagged if they:
❌ File inconsistent GST returns
❌ Claim unusually high ITC refunds
❌ Have invoice mismatches in GSTR-1 & GSTR-3B
✅ Avoid getting flagged! Ensure 100% GST compliance with Finodha

Answer:
🚀 Finodha offers expert GST solutions, including:
✔️ GST Registration – Register Now
✔️ GST Return Filing – File with Experts
✔️ GST Refund Assistance – Claim IGST Refund Hassle-Free
✔️ Audit & Compliance Services – Stay GST-Ready
📢 Facing refund delays? Talk to a GST Specialist

Answer:
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✅ DGARM is now authorized to verify high-risk GST refund claims
✅ Rule 96(4)(c) allows authorities to withhold refunds for verification
✅ Exporters must ensure 100% compliance to avoid refund delays
✅ Finodha provides expert GST filing & refund assistance
📢 Facing GST refund issues? 🚀 Act now & consult Finodha today!
🔹 Claim your IGST Refund Now
🔹 Talk to a GST Expert