Rule 92 (CGST Rule)

Order sanctioning refund

RULE 93 (CGST Rule)

Credit of the amount of rejected refund claim

RULE 94 (CGST Rule)

Order sanctioning interest on delayed refunds

RULE 95 (CGST Rule)

Refund of tax to certain persons.-

RULE 95 A (CGST Rule)

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.-

Rule 96 (CGST Rule)

Refund of integrated tax paid on goods 1[or services] exported out of India

RULE 96 A (CGST Rule)

[Export] of goods or services under bond or Letter of Undertaking

96B (CGST Rule)

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

RULE 96C (CGST Rule)

Bank Account for credit of refund.-

RULE 97 (CGST Rule)

Consumer Welfare Fund

Manual filing and processing. -

Manual filing and processing.

Rule 98 (CGST Rule)

Provisional Assessment

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