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Central_Goods_and_Services_Tax_rule_2017

Section / Rule Number Content


Rule 89. Application for refund of tax, interest, penalty, fees or any other amount
Rule 90. Acknowledgement
Rule 91. Grant of provisional refund
Rule 92. Order sanctioning refund
Rule 93. Credit of the amount of rejected refund claim
Rule 94. Order sanctioning interest on delayed refunds
Rule 95. Refund of tax to certain persons
Rule 95A. Refund of taxes to the retail outlets established in departure area of an international Airport beyond immigration counters making tax free supply to an outgoing international tourist
Rule 96. Refund of integrated tax paid on goods exported out of India
Rule 96A. Refund of integrated tax paid on export of goods or services under bond or Letter of Undertaking
Rule_96B
Rule 96C. Bank Account for credit of refund
Rule 97. Consumer Welfare Fund
Rule 97A. Manual filing and processing