Rule 94 CGST Rules 2017
Summary of Rule 94 CGST Rules 2017
( Rule 94 CGST Rules 2017 explains Order sanctioning interest on delayed refunds and is covered in Chapter X – Refund : Inserted by the Central Goods and Services Tax (Second Amendment) Rules, 2017, w.e.f. 1-7-2017.)
Rule 94 CGST Rules 2017
Order sanctioning interest on delayed refunds
94. Where any interest is due and payable to the applicant under section 56, the proper officer shall make an order along with a payment advice in FORM GST RFD-05, specifying therein the amount of refund which is delayed, the period of delay for which interest is payable and the amount of interest payable, and such amount of interest shall be electronically credited to any of the bank accounts of the applicant mentioned in his registration particulars and as specified in the application for refund.
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