Section 91: Grant of provisional refund

Q: What does Section 91 of The CGST (Assessment and Audit) Rules, 2017 (TCAAR) deal with?

Section 91 TCAAR pertains to "Grant of provisional refund". It is part of the The CGST (Assessment and Audit) Rules, 2017, a legislation enacted by the Parliament of India. Section 91 of The CGST (Assessment and Audit) Rules, 2017 (TCAAR) governs grant of provisional refund. As verified on 19 May 2026.

Q: Is Section 91 TCAAR still in force?

Yes, Section 91 of the The CGST (Assessment and Audit) Rules, 2017 is currently in force across the Republic of India.

Q: What is धारा 91 TCAAR?

धारा 91 TCAAR is the Devanagari Hindi reference for Section 91 of the The CGST (Assessment and Audit) Rules, 2017. Section 91 of The CGST (Assessment and Audit) Rules, 2017 (TCAAR) governs grant of provisional refund. As verified on 19 May 2026.

Q: What is Dhara 91 TCAAR?

Dhara 91 TCAAR is the Roman Hindi reference for Section 91 of the The CGST (Assessment and Audit) Rules, 2017. "Dhara" means "Section" in Hindi. Section 91 of The CGST (Assessment and Audit) Rules, 2017 (TCAAR) governs grant of provisional refund. As verified on 19 May 2026.

Q: How to cite Section 91 of The CGST (Assessment and Audit) Rules, 2017?

Cite as: "Section 91, The CGST (Assessment and Audit) Rules, 2017 (TCAAR)" in legal briefs. For academic writing, use the BlueBook format: The CGST (Assessment and Audit) Rules, 2017, § 91 (India).

Law on Tips Editorial Board

(1)

The provisional refund in accordance with the provisions of sub-section (6) of section 54 shall be granted subject to the condition that the person claiming refund has, during any period of five years immediately preceding the tax period to which the claim for refund relates, not been prosecuted for any offence under the Act or under an existing law where the amount of tax evaded exceeds two hundred and fifty lakh rupees.

(2)

The proper officer, after scrutiny of the claim and the evidence submitted in support thereof and on being prima facie satisfied that the amount claimed as refund under sub-rule (1) is due to the applicant in accordance with the provisions of sub-section (6) of section 54, shall make an order in FORM GST RFD-04, sanctioning the amount of refund due to the said applicant on a provisional basis within a period not exceeding seven days from the date of the acknowledgment under sub-rule (1) or sub-rule (2) of rule 90.

[Provided that the order issued in FORM GST RFD-04 shall not be required to be revalidated by the proper officer.] [Inserted by Notification No. G.S.R. 63(E), dated 29.1.2019 (w.e.f. 19.6.2017).]

(3)

The proper officer shall issue a [payment order] [Substituted 'payment advice' by Notification No. G.S.R. 457(E), dated 28.6.2019.] in FORM GST RFD-05 for the amount sanctioned under sub-rule (2) and the same 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 [on the basis of a consolidated payment advice:] [Inserted by Notification No. G.S.R. 772(E), dated 9.10.2019 (w.e.f. 19.6.2017).].

[Provided that the [payment order] [Inserted by Notification No. G.S.R. 63(E), dated 29.1.2019 (w.e.f. 19.6.2017).] in FORM GST RFD-05 shall be required to be revalidated where the refund has not been disbursed within the same financial year in which the said [payment order] [Substituted 'payment advice' by Notification No. G.S.R. 457(E), dated 28.6.2019.] was issued.] [Substituted by Notification No. G.S.R. 549(E), dated 13.6.2018 (w.e.f. 19.6.2017).]

(4)

[ The Central Government shall disburse the refund based on the consolidated payment advice issued under sub-rule (3).] [Inserted by Notification No. G.S.R. 772(E), dated 9.10.2019 (w.e.f. 19.6.2017).]