Section 92(5) in The Central Goods and Services Tax Rules, 2017
(5)Where the proper officer is satisfied that the amount refundable under sub-rule (1) [or sub-rule (1A)] [Inserted by Notification No. G.S.R. 199(E), dated 23.3.2020 (w.e.f. 19.6.2017).] or sub-rule (2) is not payable to the applicant under sub-section (8) of section 54, he shall make an order in FORM GST RFD-06 and issue [a payment order] [Substituted 'an advice' by Notification No. G.S.R. 457(E), dated 28.6.2019.] in FORM GST RFD-05, for the amount of refund to be credited to the Consumer Welfare Fund.
