What does Rule 93 of the Central Goods and Services Tax Rules, 2017 deal with?

Rule 93 deals with credit of the amount of rejected refund claim and the manner in which such amounts are re-credited to the electronic credit ledger.

When is the amount debited under Rule 89(3) re-credited under Rule 93?

Where deficiencies have been communicated under Rule 90(3), the amount debited under Rule 89(3) is re-credited to the electronic credit ledger under Rule 93(1).

How is the amount of a rejected refund claim re-credited under Rule 93?

If a refund claimed is rejected under Rule 92, fully or partly, the amount debited to the extent of rejection is re-credited to the electronic credit ledger by an order in FORM GST PMT-03 under Rule 93(2).

When is a refund deemed to be rejected under the Explanation to Rule 93?

A refund is deemed to be rejected if the appeal is finally rejected or if the claimant gives a written undertaking to the proper officer that no appeal will be filed.

CGST Rule 93 of Central Goods and Services Tax Rules, 2017 – Credit of the amount of rejected refund claim

The Central Goods and Services Tax Act, 2017

The Central Goods and Services Tax Rules, 2017

Chapter-X Refund

Rule 93: 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^c1 that he shall not file an appeal.

References

Enforcement:

Enforced w.e.f. July 01, 2017 [Notification No. G.S.R. 663(E) dated 28.06.2017].

Circulars:

c1. Proper officer relating to provisions other than Registration and Composition, refer Circular No. 3/3/2017-GST dated 05.07.2017.

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