Time Limit for Issuing Order sanctioning refund
Rule 4 of draft GST Refund Rules provides for the order sanctioning refunds in FORM GST RFD-06 (approval of refund), FORM GST RFD-07 (adjustment of refund against existing demand) & FORM GST RFD-08 (refund not admissible). However, the time limit for issuing these forms by proper officer has not been provided for.
Suggestion
It is suggested that time limit for issuing FORM GST RFD-06, 07 & 08 by proper officer be provided for.
Source ICAI Suggestions on GST Rules Submitted to Govt of India