CBIC published Instructions on Sanction, Post-Audit, & Review of GST Refund Claims
- The CBIC published guidelines for sanction, post-audit, and refund claim review. While the field officers were pursuing varied processes involving discipline, review, and post-audit of refund requests, the Board issued these directions.
- The Central Board of Indirect Taxes and Customs stated that in the case of refund applications, a few Commissionerates are giving speaking orders, while speaking orders are not being granted in a few other situations. In the case of review and post-audit, the field officers followed distinct procedures.
- As a consequence, the board has looked into the objective of maintaining uniformity in procedure and enabling effective monitoring of refund claim sanction in order to protect revenue.
- The Central Board of Indirect Taxes and Customs released guidance for sanction, post-audit, and refund claim review. While the field officers were pursuing varied processes involving discipline, review, and post-audit of refund requests, the Board issued these instructions.
- The Board emphasized that the proper authority must additionally upload a comprehensive speaking order while passing a refund sanction order in Form GST RFD-06. To guarantee uniformity, the speaking order should also include the information, such as the category of refunds, additional details in the case of a refund of accrued ITC, and so on.
- In terms of post-audit and review, the board stated that officers must analyse all refund orders for legality and propriety. It also aids in determining whether or not to file an appeal with appellate authority U/s 102 (2) of the CGST Act's
- In furthermore, within 7 days of the issuing of the reimbursement sanction order, the concerned division must transmit the refund orders and necessary documents to the post-audit cell via the e-office. The audit must be completed within three months of the refund order date by the post-audit cess. The post-audit cell must then submit the report to the review cell via the e-office within three months of the post-completion. audit's
- You may review the complete instruction of CBEC issue on GST refund sanctions and Claims and related audit
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