MANNER OF SANCTION OF IGST REFUNDS UNDER RULE 96 OF CGST RULES, 2017

Rule 96 of CGST Rules, 2017 deals with the manner of sanction of IGST refunds.

The refund application must be filed in FORM GST RFD-01A on the common portal.

The application must be accompanied by a statement containing the number and date of invoices.

The statement must also contain the amount of refund claimed and the amount of IGST paid.

The proper officer will then scrutinize the application and may ask for additional information or documents.

Once satisfied, the officer will issue a payment order in FORM GST RFD-05.

The payment order will be electronically credited to the claimant's bank account.