Post Audit & review of Refund orders - Instructions issued
The CBIC vide Instruction No. 03/2022-GST has instructed GST officials to upload Speaking Order along with GST Refund sanction order in FORM GST RFD-06 and also specified that Post-Audit may be conducted within 3 months from issue of FORM GST RFD-06 order for GST Refund claims exceeding Rs. 1 Lakh. So, claims less than Rs. 1 lakh does not require post Audit review. One may recollect that detailed guidelines for processing of refund claims in GST were already issued by the Board vide Circular No. 17/17/2017 —GST dated 15.11.2017 (for manual processing of refunds) and Circular No. 125/44/2019-GST dated 18.11.2019 (for electronic filing and online processing of refunds) to ensure uniformity in processing of refund claims. In both of these Circulars, it has been mentioned that the proper officer shall follow the principle of natural justice before taking the final decision with regard to refund claim. Principle of natural justice inter-alia provides that a detailed ...