Section 94: Order sanctioning interest on delayed refunds

Q: What does Section 94 of The Central Goods and Services Tax Rules, 2017 (GST) deal with?

Section 94 GST pertains to "Order sanctioning interest on delayed refunds". It is part of the The Central Goods and Services Tax Rules, 2017, a legislation enacted by the Parliament of India. Section 94 of The Central Goods and Services Tax Rules, 2017 (GST) governs order sanctioning interest on delayed refunds. As verified on 19 May 2026.

Q: Is Section 94 GST still in force?

Yes, Section 94 of the The Central Goods and Services Tax Rules, 2017 is currently in force across the Republic of India.

Q: What is धारा 94 GST?

धारा 94 GST is the Devanagari Hindi reference for Section 94 of the The Central Goods and Services Tax Rules, 2017. Section 94 of The Central Goods and Services Tax Rules, 2017 (GST) governs order sanctioning interest on delayed refunds. As verified on 19 May 2026.

Q: What is Dhara 94 GST?

Dhara 94 GST is the Roman Hindi reference for Section 94 of the The Central Goods and Services Tax Rules, 2017. "Dhara" means "Section" in Hindi. Section 94 of The Central Goods and Services Tax Rules, 2017 (GST) governs order sanctioning interest on delayed refunds. As verified on 19 May 2026.

Q: How to cite Section 94 of The Central Goods and Services Tax Rules, 2017?

Cite as: "Section 94, The Central Goods and Services Tax Rules, 2017 (GST)" in legal briefs. For academic writing, use the BlueBook format: The Central Goods and Services Tax Rules, 2017, § 94 (India).

Law on Tips Editorial Board

- Where any interest is due and payable to the applicant under section 56, the proper officer shall make an order along with a [payment order] [Substituted 'payment advice' by Notification No. G.S.R. 457(E), dated 28.6.2019.] in FORM GST RFD-05, specifying therein the amount of refund which is delayed, the period of delay for which interest is payable and the amount of interest payable, and such amount of interest shall be electronically credited to any of the bank accounts of the applicant mentioned in his registration particulars and as specified in the application for refund.