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Rule 94 of the CGST Rules, 2017

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GST›CGST Rules, 2017›Chapter X, Refund

At a glance

Bars, duties and time limits

94(2)(a)Time beyond fifteen days after receipt of the notice in FORM GST RFD-08, taken to reply in FORM GST RFD-09 or submit additional documents or a reply, is excluded.
94(2)(b)Where a sanctioned refund cannot be credited, time taken by the applicant to furnish correct bank details or obtain their validation is excluded.

Procedure, powers and definitions

94(1)The proper officer issues an order and a payment order in FORM GST RFD-05. Interest is credited to the bank account specified in the registration particulars and refund application.

Rule 94 governs the order for interest on a delayed refund under section 56. The proper officer must specify the delayed refund amount, the period of delay and the interest amount in the payment order. Certain periods attributable to the applicant are excluded when calculating the delay, including time taken to correct or validate bank details.^[1]

Quick facts

Rule 94, CGST Rules, 2017

Order sanctioning interest on delayed refunds

Provision
Act	Central Goods and Services Tax Rules, 2017
Chapter	X, Refund
Rule title	Order sanctioning interest on delayed refunds
Amendments
Last amendment	1 October 2023: Inserted (w.e.f. 01.10.2023) vide Notification No. 38/2023 - CT dated 04.08.2023.
Amendments	3 footnotes in the CBIC text (table)
Related provisions
Other rules	Rule 92
Sections	Section 56 of the CGST Act, 2017
Forms named	FORM GST RFD-05, FORM GST RFD-08, FORM GST RFD-09
Structure 94(1)Interest sanction order 94(1)Electronic interest credit 94(2)(a)Reply delay exclusion 94(2)(a)Additional documents or reply delay exclusion 94(2)(b)Failed bank credit interval exclusion
Source
Law text	CBIC tax information portal, served on 17 September 2026^[1]

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 94, verbatim (show)

Rule 94

Rule 94. Order sanctioning interest on delayed refunds.-

²[(1)] Where any interest is due and payable to the applicant under section 56, the proper officer shall make an order along with a ¹[payment order] 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.

³[(2) The following periods shall not be included in the period of delay under sub-rule (1), namely:-

(a) any period of time beyond fifteen days of receipt of notice in FORM GST RFD-08 under sub-rule (3) of rule 92, that the applicant takes to-

(i) furnish a reply in FORM GST RFD-09, or

(ii) submit additional documents or reply; and

(b) any period of time taken either by the applicant for furnishing the correct details of the bank account to which the refund is to be credited or for validating the details of the bank account so furnished, where the amount of refund sanctioned could not be credited to the bank account furnished by the applicant.]

1. Substituted vide Notification No. 31/2019 - CT dated 28.06.2019 with effect from 24.09.2019 as notified by Notification No. 42/2019-CT dated 24.09.2019 for "payment advice".

2. Renumbered (w.e.f. 01.10.2023) vide Notification No. 38/2023 - CT dated 04.08.2023.

3. Inserted (w.e.f. 01.10.2023) vide Notification No. 38/2023 - CT dated 04.08.2023.

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.

Interest sanction order 94(1)

Questions to answer on the file9 questions

Is interest sanction order under examination?
Does the section 56 working establish interest due to this applicant?
Was an order sanctioning this interest actually made?
Was that interest order made by the proper officer?
Is the accompanying payment order in FORM GST RFD-05?
Was this payment order actually issued along with the interest order?
Does the order specify the amount of the delayed refund?
Does the order specify the delay period for which interest is payable?
Does the order specify the interest payable amount?

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Electronic interest credit 94(1)

Questions to answer on the file6 questions

Is electronic interest credit under examination?
What interest amount is payable under the section 56 order?
What interest amount was actually credited for this order?
Was this interest credit made electronically?
Is the destination account mentioned in this applicant’s registration particulars?
Is that same destination account specified in the refund application?

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Reply delay exclusion 94(2)(a)

Questions to answer on the file5 questions

Is reply delay exclusion under examination?
When did the applicant receive the RFD-08 notice under Rule 92(3)?
When did the applicant furnish this RFD-09 reply?
Was an interval for this response excluded from the delay period?
How many days were excluded for this response after the fifteen-day period?

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Additional documents or reply delay exclusion 94(2)(a)

Questions to answer on the file5 questions

Is additional documents or reply delay exclusion under examination?
When did the applicant receive the RFD-08 notice under Rule 92(3)?
When did the applicant furnish this additional documents or reply?
Was an interval for this response excluded from the delay period?
How many days were excluded for this response after the fifteen-day period?

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Failed bank credit interval exclusion 94(2)(b)

Questions to answer on the file5 questions

Is failed bank credit interval exclusion under examination?
Could the sanctioned refund not be credited to the furnished account?
Which applicant action caused this interval: furnishing the correct details or validating the details?
Is this interval time taken by the applicant for that action?
Was that whole interval excluded from the delay period?

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Amendment history

The CBIC text carries 3 footnotes. The table gives each in the source's own terms. Effective dates are as the footnotes state them.^[1]

Amendments to Rule 94 as footnoted in the CBIC text
Note	Change
1	Substituted vide Notification No. 31/2019 - CT dated 28.06.2019 with effect from 24.09.2019 as notified by Notification No. 42/2019-CT dated 24.09.2019 for "payment advice".^[2]^[3]
2	Renumbered (w.e.f. 01.10.2023) vide Notification No. 38/2023 - CT dated 04.08.2023.^[4]
3	Inserted (w.e.f. 01.10.2023) vide Notification No. 38/2023 - CT dated 04.08.2023.^[4]

Provisions connected to Rule 94
Provision	Connection	Words that tie them
Section 56 of the CGST Act, 2017	this provision requires Section 56 of the CGST Act, 2017	94(1) "under section 56"
Rule 92	this provision requires Rule 92	94(2)(a) "under sub-rule (3) of 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 (2)

Number	Date	Subject
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 (3)

Number	Date	Subject
Notification No. 38/2023-Central Tax	4 August 2023	Seeks to make amendments (Second Amendment , 2023) to the CGST Rules, 2017.
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. 31/2019-Central Tax	28 June 2019	Seeks to carry out changes in the CGST Rules, 2017. amended by a later instrument

Unsettled questions

The words of Rule 94 do not answer this question. Where one decides a matter on the file, the answer depends on the position taken on it.

No additional silent question identified; unresolved evidence remains open and legal classification is reserved to the auditor where specified

See also

Section 56 of the CGST Act, 2017: interest on delayed refunds
Rule 92 of the CGST Rules, 2017: order sanctioning refund

References

Central Board of Indirect Taxes and Customs. "Rule 94. Order sanctioning interest on delayed refunds". Central Goods and Services Tax Rules, 2017, CBIC tax information portal, with amendment footnotes 1 to 3. Retrieved 17 September 2026.
Notification No. 31/2019-Central Tax, dated 28 June 2019: Seeks to carry out changes in the CGST Rules, 2017. Cited in CBIC footnote 1.
Notification No. 42/2019-Central Tax, dated 24 September 2019: Seeks to bring rules 10, 11, 12 and 26 of the CGST (Fourth Amendment) Rules, 2019 in to force. Cited in CBIC footnote 1.
Notification No. 38/2023-Central Tax, dated 4 August 2023: Seeks to make amendments (Second Amendment , 2023) to the CGST Rules, 2017. Cited in CBIC footnotes 2 and 3.

External links

CGST Rules, 2017, Rule 94 on the CBIC tax information portal