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  • See Rule 92(1), 92(3), 92(4), 92(5) & 96(7)

Get See Rule 92(1), 92(3), 92(4), 92(5) & 96(7)

FORMGSTRFD06 See rule 92(1), 92(3), 92(4), 92(5) & 96(7) Order No.:Date: DD/MM/YYYYTo (GSTIN/ UIN/ Temporary ID) (Name) (Address)Show cause notice No. (If applicable)Acknowledgement No. Dated.

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Form GST RFD-06 is also popularly known as Final Refund Order. This is an electronic order issued by the proper office to the taxpayer. This order is issued when the officer is satisfied or not satisfied with the particulars of form RFD-01 and the documents submitted there on.

Where the estate or any portion of the estate of a taxable person owning a business in respect of which any tax, interest or penalty is payable under this Act is under the control of the Court of Wards, the Administrator General, the Official Trustee or any receiver or manager (including any person, whatever be his ...

To claim exemption under section 54 the taxpayer should purchase a residential house within a period of one year before or two years after the date of transfer of old house or can construct a house within a period of three years from the date of transfer.

As per explanation (1) of sec 54 of the CGST Act, the term “Refund” includes: 1. Refund of tax paid on zero rated supplies of goods or services or both or on “input or input service” (not the capital goods) used in making such zero rated supplies 2.

In consonance with intent of law Section 54 defines refund to include refund of unutilized input tax credit of every kind however Rule 89 governing form and manner of refund prescribes formula that include only input and input services in net ITC and thereby exclude ITC in respect of capital goods.

As per explanation (1) of sec 54 of the CGST Act, the term “Refund” includes: 1. Refund of tax paid on zero rated supplies of goods or services or both or on “input or input service” (not the capital goods) used in making such zero rated supplies 2.

Rule 92(3) of the Act clearly provides that no application for refund shall be rejected without giving the applicant an opportunity of being heard.

Section 54(3) provides for a claim of refund of unutilized ITC. Rule 89(5) provides a formula for the refund of ITC, in “a case of refund on account of inverted duty structure”. The said formula uses the term “Net ITC”. In defining the expression “Net ITC”, Rule 89(5) speaks of “input tax credit availed on inputs”.

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© Copyright 1997-2025
airSlate Legal Forms, Inc.
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Form Packages
Adoption
Bankruptcy
Contractors
Divorce
Home Sales
Employment
Identity Theft
Incorporation
Landlord Tenant
Living Trust
Name Change
Personal Planning
Small Business
Wills & Estates
Packages A-Z
Form Categories
Affidavits
Bankruptcy
Bill of Sale
Corporate - LLC
Divorce
Employment
Identity Theft
Internet Technology
Landlord Tenant
Living Wills
Name Change
Power of Attorney
Real Estate
Small Estates
Wills
All Forms
Forms A-Z
Form Library
Customer Service
Terms of Service
DMCA Policy
About Us
Blog
Affiliates
Contact Us
Privacy Notice
Delete My Account
Site Map
All Forms
Search all Forms
Industries
Forms in Spanish
Localized Forms
Legal Guides
Real Estate Handbook
All Guides
Prepared for You
Notarize
Incorporation services
Our Customers
For Consumers
For Small Business
For Attorneys
Our Sites
US Legal Forms
USLegal
FormsPass
pdfFiller
signNow
airSlate workflows
DocHub
Instapage
Social Media
Call us now toll free:
1-877-389-0141
As seen in:
  • USA Today logo picture
  • CBC News logo picture
  • LA Times logo picture
  • The Washington Post logo picture
  • AP logo picture
  • Forbes logo picture
© Copyright 1997-2025
airSlate Legal Forms, Inc.
3720 Flowood Dr, Flowood, Mississippi 39232