Section 92(4) in Himachal Pradesh Goods and Services Tax Rules, 2017
(4)Where the proper officer is satisfied that the amount refundable under sub-rule (1) 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 advice 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.[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. EXN-F(10)-5/2019, dated 30.1.2019 (w.e.f. 27.6.2017).]
