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The Central Goods and Services Tax Rules, 2017
 
Chapter X
 
Refund
 
Rule No. Particulars
89   Application for refund of tax, interest, penalty, fees or any other amount



90   Acknowledgement



91   Grant of provisional refund



92   Order sanctioning refund



93   Credit of the amount of rejected refund claim



94   Order sanctioning interest on delayed refunds



95   Refund of tax to certain persons



95A   Refund of taxes to the retail outlets established in departure area of an international Airport beyond immigration counters making tax free supply to an outgoing international tourist



96   Refund of integrated tax paid on goods or services exported out of India



96A   Refund of integrated tax paid on export of goods or services under bond or Letter of Undertaking



96B   Recovery of refund of unutilised input tax credit or integrated tax paid on export of goods where export proceeds not realised



97   Consumer Welfare Fund



97A   Manual filing and processing



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