Section 92(4A) in The Central Goods and Services Tax Rules, 2017
(4A)[ The Central Government shall disburse the refund based on the consolidated payment advice issued under sub-rule (4).] [Inserted by Notification No. G.S.R. 457(E), dated 28.6.2019.][Provided that the order issued in FORM GST RFD-06 shall not be required to be revalidated by the proper officer:Provided further that the payment advice 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 payment advice was issued.] [Inserted by Notification No. G.S.R. 63(E), dated 29.1.2019 (w.e.f. 19.6.2017).]
