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 93, verbatim (show)
Rule 93. Credit of the amount of rejected refund claim.-
(1) Where any deficiencies have been communicated under sub-rule (3) of rule 90, the amount debited under sub-rule (3) of rule 89 shall be re-credited to the electronic credit ledger.
(2) Where any amount claimed as refund is rejected under rule 92, either fully or partly, the amount debited, to the extent of rejection, shall be re-credited to the electronic credit ledger by an order made in FORM GST PMT-03 .
Explanation. - For the purposes of this rule, a refund shall be deemed to be rejected, if the appeal is finally rejected or if the claimant gives an undertaking in writing to the proper officer that he shall not file an appeal.
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.
Deficiency communication recredit 93(1)
Questions to answer on the file4 questions
Rejected claim recredit 93(2) and Explanation
Questions to answer on the file8 questions
Relationship with other provisions
| Provision | Connection | Words that tie them |
|---|---|---|
| Rule 90 | this provision requires Rule 90 | 93 "sub-rule (3) of rule 90" |
| Rule 89 | this provision requires Rule 89 | 93 "sub-rule (3) of rule 89" |
| Rule 92 | this provision requires Rule 92 | 93 "rejected under 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. 111/30/2019-GST | 3 October 2019 | Seeks to clarify procedure to claim refund in FORM GST RFD-01 subsequent to favourable order in appeal or any other forum. |
| Circular No. 59/33/2018-GST | 4 September 2018 | Clarification on refund related issues. Rescinded vide Circular No. 125/44/2019 - GST dated 18.11.2019. rescinded by a later instrument |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 Rescinded vide Circular No. 125/44/2019 - GST dated 18.11.2019.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 (1)
| Number | Date | Subject |
|---|---|---|
| Notification No. 12/2018-Central Tax | 7 March 2018 | Second Amendment (2018) to CGST Rules |
Unsettled questions
The words of Rule 93 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
- Rule 90 of the CGST Rules, 2017: acknowledgement
- Rule 89 of the CGST Rules, 2017: application for refund of tax, interest, penalty, fees or any other amount
- Rule 92 of the CGST Rules, 2017: order sanctioning refund
References
- Central Board of Indirect Taxes and Customs. "Rule 93. Credit of the amount of rejected refund claim". Central Goods and Services Tax Rules, 2017, CBIC tax information portal. Retrieved 17 September 2026.
External links
- CGST Rules, 2017, Rule 93 on the CBIC tax information portal