The Central govt. shall disburse the consolidated refund amount (CGST+SGST+IGST) – Rule 91(4).

1. As per the existing procedure, the proper officer shall finalize the refund claim and issue payment advice; later, the disbursement of the CGST/SGST/IGST shall be done by the respective officers.
2. Considering the delay in disbursement of refunds by state governments, a new Sub-rule 4 has been inserted in Rule 91 to provide that all the components shall be disbursed by the Central govt. And the later the same shall be adjusted with the state govt.s.

Comments

1. The govt. is trying to explore the possible ways and means to speed up the refund mechanism by making amendments to the procedure from time to time.
2. But, the effective implementation of the amendments wouldn’t happen unless there is a behavioural change in the attitude of the officers.