Text
The text below is the rule as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Rules as published in the Gazette of India is the legal source.
Rule 91, verbatim (show)
Rule 91
Rule 91. Grant of provisional refund.-
(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.
1[(2) The proper officer, on the basis of identification and evaluation of risk by the system, shall make an order in FORM GST RFD-04, within a period not exceeding seven days from the date of the acknowledgement under sub-rule (1) or sub-rule (2) of rule 90:
Provided that the proper officer, for reasons to be recorded in writing, may not grant refund on provisional basis and proceed with the order under rule 92:
Provided further that the order issued in FORM GST RFD-04 shall not be required to be revalidated by the proper officer.]
(3) The proper officer shall issue a 2[payment order] 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 3[on the basis of a consolidated payment advice:]
4[Provided that the 5[payment order] 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 5[payment order] was issued.]
6[(4) The Central Government shall disburse the refund based on the consolidated payment advice issued under sub-rule (3).]
1. Substituted (w.e.f. 01.10.2025) vide Notification No. 13/2025-CT dated 17.09.2025.
2. Substituted vide Notification No. 31/2019 - CT dated 28.06.2019 with effect from 24.09.2019 as notified by Notification No. 42/2019 dated 24.09.2019 for "payment order".
3. Inserted w.e.f. 24.09.2019 vide Notification No. 49/2019-CT dated 09.10.2019.
4. Inserted vide Notification No. 03/2019-CT dated 29.01.2019 w.e.f.01.02.2019.
5. Substituted vide Notification No. 31/2019 - CT dated 28.06.2019 with effect from 24.09.2019 as notified by Notification No. 42/2019 dated 24.09.2019.
6. Inserted w.e.f. 24.09.2019 vide Notification No.49/2019-CT dated 09.10.2019.
Questions to answer on the file
Questions a reviewer answers from the engagement file, grouped by the part of the rule they come from. They describe what the rule asks; they do not decide it.
Prosecution condition for provisional refund 91(1)
Questions to answer on the file2 questions
Risk-based provisional sanction order 91(2)
Questions to answer on the file6 questions
Recorded-reasons alternative to provisional grant 91(2) first proviso
Questions to answer on the file3 questions
Provisional sanction order without revalidation 91(2) second proviso
Questions to answer on the file1 question
Payment order and applicant bank destination 91(3)
Questions to answer on the file6 questions
Payment order principal amount 91(3)
Questions to answer on the file3 questions
Payment order revalidation condition 91(3) proviso
Questions to answer on the file2 questions
Central Government disbursement 91(4)
Questions to answer on the file2 questions
Amendment history
The CBIC text carries 6 footnotes. The table gives each in the source's own terms. Effective dates are as the footnotes state them.[1]
| Note | Change |
|---|---|
| 1 | Substituted (w.e.f. 01.10.2025) vide Notification No. 13/2025-CT dated 17.09.2025.[2] |
| 2 | Substituted vide Notification No. 31/2019 - CT dated 28.06.2019 with effect from 24.09.2019 as notified by Notification No. 42/2019 dated 24.09.2019 for "payment order".[3] |
| 3 | Inserted w.e.f. 24.09.2019 vide Notification No. 49/2019-CT dated 09.10.2019.[4] |
| 4 | Inserted vide Notification No. 03/2019-CT dated 29.01.2019 w.e.f.01.02.2019.[5] |
| 5 | Substituted vide Notification No. 31/2019 - CT dated 28.06.2019 with effect from 24.09.2019 as notified by Notification No. 42/2019 dated 24.09.2019.[3] |
| 6 | Inserted w.e.f. 24.09.2019 vide Notification No.49/2019-CT dated 09.10.2019.[4] |
Relationship with other provisions
| Provision | Connection | Words that tie them |
|---|---|---|
| Section 54 of the CGST Act, 2017 | this provision requires Section 54 of the CGST Act, 2017 | 91 "sub-section (6) of section 54" |
| Rule 90 | this provision requires Rule 90 | 91 "rule 90" |
| Rule 92 | this provision requires Rule 92 | 91 "rule 92" |
Circulars and notifications
Circulars and notifications in the CBIC repository that cite this rule, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.
Circulars (4)
| Number | Date | Subject |
|---|---|---|
| Circular No. 125/44/2019-GST | 18 November 2019 | Seeks to clarify the fully electronic refund process through FORM GST RFD-01 and single disbursement. amended by a later instrument |
| Circular No. 24/24/2017-GST | 21 December 2017 | Manual filing and processing of refund claims on account of inverted duty structure, deemed exports and excess balance in electronic cash ledger. Rescinded vide Circular No. 125/44/2019 - GST dated 18.11.2019. rescinded by a later instrument |
| Circular No. 17/17/2017-GST | 15 November 2017 | Manual filing and processing of refund claims in respect of zero-rated supplies. Rescinded vide Circular No. 125/44/2019 - GST dated 18.11.2019. rescinded by a later instrument |
| Circular No. 3/03/2017-GST | 5 July 2017 | Proper officer relating to provisions other than Registration and Composition under the Central Goods and Services Tax Act, 2017-Reg. |
Notifications (8)
| Number | Date | Subject |
|---|---|---|
| Notification No. 13/2025-Central Tax | 17 September 2025 | Seeks to notify the Central Goods and Services Tax (Third Amendment) Rules 2025. |
| Notification No. 35/2021-Central Tax | 24 September 2021 | Seeks to make amendments (Eighth Amendment, 2021) to the CGST Rules, 2017. amended by a later instrument |
| Notification No. 49/2019-Central Tax | 9 October 2019 | Seeks to carry out changes in the CGST Rules, 2017. |
| Notification No. 31/2019-Central Tax | 28 June 2019 | Seeks to carry out changes in the CGST Rules, 2017. amended by a later instrument |
| Notification No. 03/2019-Central Tax | 29 January 2019 | Seeks to amend the CGST Rules, 2017. |
| Notification No. 55/2017-Central Tax | 15 November 2017 | Twelfth amendment to CGST Rules, 2017 |
| Notification No. 15/2017-Central Tax | 1 July 2017 | Amending CGST Rules notification 10/2017-CT dt 28.06.2017 |
| Notification No. 10/2017-Central Tax | 28 June 2017 | Seeks to amend CGST Rules notification no 3/2017-Central Tax dt 19.06.2017 amended by a later instrument |
Unsettled questions
The words of Rule 91 do not answer this question. Where one decides a matter on the file, the answer depends on the position taken on it.
- No silent question is replaced by a firm-policy fact; external legal prescriptions remain dependencies.
See also
- Section 54 of the CGST Act, 2017: refund of tax
- Rule 90 of the CGST Rules, 2017: acknowledgement
- Rule 92 of the CGST Rules, 2017: order sanctioning refund
References
- Central Board of Indirect Taxes and Customs. "Rule 91. Grant of provisional refund". Central Goods and Services Tax Rules, 2017, CBIC tax information portal, with amendment footnotes 1 to 6. Retrieved 17 September 2026.
- Notification No. 13/2025-Central Tax, dated 17 September 2025: Seeks to notify the Central Goods and Services Tax (Third Amendment) Rules 2025. Cited in CBIC footnote 1.
- Notification No. 31/2019-Central Tax, dated 28 June 2019: Seeks to carry out changes in the CGST Rules, 2017. Cited in CBIC footnotes 2 and 5.
- Notification No. 49/2019-Central Tax, dated 9 October 2019: Seeks to carry out changes in the CGST Rules, 2017. Cited in CBIC footnotes 3 and 6.
- Notification No. 03/2019-Central Tax, dated 29 January 2019: Seeks to amend the CGST Rules, 2017. Cited in CBIC footnote 4.
External links
- CGST Rules, 2017, Rule 91 on the CBIC tax information portal