Section 92(4) in The Central Goods and Services Tax Rules, 2017
(4)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 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 'payment advice' by Notification No. G.S.R. 457(E), dated 28.6.2019.] in FORM GST RFD-05 for the amount of refund and the same 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 [on the basis of a consolidated payment advice] [Inserted by Notification No. G.S.R. 457(E), dated 28.6.2019.].
