CBIC releases detailed procedure for approval, post-audit and review of refund claims under GST


The Central Board of Indirect Taxes and Customs (CBIC) has released a detailed procedure for the approval, post-audit, and. review With regard to refund claims under Goods and Services Tax, in the light of receipt of reports of various practices being followed by the authorities creating confusion for the taxpayers.

CBIC clarified that while passing the refund sanction order, the proper officer is required to upload a detailed speech order along with the refund sanction order in the form. GST RFD-06,

“The matter has been investigated with the twin objective of ensuring uniformity in the process and enabling effective monitoring of the sanction of refund claims,” ​​the CBIC said in a detailed directive issued on June 14.

CBIC noted that at present various practices are being followed by the field formations even in the matter of review and post-audit of refunds.

The directive states that post audit will be conducted only for refund claims of Rs one lakh and above and within three months of the refund order.

It also calls for setting up of a post-audit cell at the Commissionerate Headquarters for the purpose of post-audit reimbursement orders.

The instructions issued to all field officers also said that the review of refund orders should be completed at least 30 days before the expiry of the time period allowed for filing appeals under CGST Act.


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