Section 91(3) in Himachal Pradesh Goods and Services Tax Rules, 2017
(3)The proper officer shall issue a payment advice in FORM GST RFD-05 for the amount sanctioned under sub-rule (2) 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 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).]
