Rule 93 CGST Rules 2017 : Credit of the amount of rejected refund claim

By | July 13, 2017
(Last Updated On: July 5, 2018)

 Rule 93 CGST Rules 2017

Summary of Rule 93 CGST Rules 2017

( Rule 93 CGST Rules 2017 explains Credit of the amount of rejected refund claim 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 93 CGST Rules 2017

Credit of the amount of rejected refund claim

93. (1) Where any deficiencies have been communicated under sub-rule (3) of rule 90, the amount debited under sub-rule (3) of rule 89 shall be re-credited to the electronic credit ledger.

(2) Where any amount claimed as refund is rejected under rule 92, either fully or partly, the amount debited, to the extent of rejection, shall be re-credited to the electronic credit ledger by an order made in FORM GST PMT-03.

Explanation.—For the purposes of this rule, a refund shall be deemed to be rejected, if the appeal is finally rejected or if the claimant gives an undertaking in writing to the proper officer that he shall not file an appeal.


 Rule 93 CGST Rules 2017

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