Section 96(6) in The Central Goods and Services Tax Rules, 2017
(6)Upon transmission of the intimation under sub-rule (5), the proper officer of central tax or State tax or Union territory tax, as the case may be, shall pass an order in [Part A] [Substituted 'Part B' by Notification No. G.S.R. 333(E), dated 18.5.2021 (w.e.f. 19.6.2017).] of FORM GST RFD-07.
