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CGST Rules
Refund (Rule 89 - 97)
89. Application for refund of tax, interest, penalty, fees or any other amount
90. Acknowledgement
91. Grant of provisional refund
92. Order sanctioning refund
93. Credit of the amount of rejected refund claim
94. Order sanctioning interest on delayed refunds
95. Refund of tax to certain persons
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
95B. Refund of tax paid on inward supplies of goods received by Canteen Stores Department.
96. Refund of integrated tax paid on goods or services exported out of India
96A. Export of goods or services under bond or Letter of Undertaking
96B. Recovery of refund of unutilised input tax credit or integrated tax paid on export of goods where export proceeds not realised
97. Consumer Welfare Fund
97A. Manual filing and processing
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