Provided that the period specified in this sub-section may, on sufficient cause being shown and for reasons to be recorded in writing, be extended by the Joint Commissioner or Additional Commissioner

If any tax ordered to be refunded under sub-section (5) of section 54 to any applicant is not refunded within sixty days from the date of receipt of application under sub-section (1) of that section,

Important Keyword: section 56, FORM GST RFD-05. GST Rule 94. Order sanctioning interest on delayed refunds.- GST Rule 94. Order sanctioning interest on delayed refunds.- 2[(1)]  Where any interest is due and payable to the applicant under section 56, the...