Overview
📌 TL;DR - RFD-06 Analysis Services at a Glance
Form GST RFD-06 is the final Refund Sanction or Rejection Order issued by the proper officer under Rule 92 of the CGST Rules 2017 within 60 days of RFD-02 acknowledgement. Where rejection is proposed, RFD-08 SCN is issued first; the applicant has 15 days to reply in Form RFD-09. If RFD-06 still goes adverse, the remedy is Section 107 first appeal in Form GST APL-01 within 3 months, with mandatory 10 percent pre-deposit via PMT-06.
| Quick Reference | Details |
|---|---|
| Governing Provision | Rule 92 of CGST Rules 2017 read with Section 54(7) of CGST Act 2017 |
| Form Number | Form GST RFD-06 - Refund Sanction or Rejection Order |
| Statutory Timeline | Within 60 days of RFD-02 acknowledgement under Section 54(7) |
| Pre-Rejection Procedure | RFD-08 SCN issued first; 15-day reply window in Form RFD-09 |
| First Appeal Route | Section 107 in Form GST APL-01 within 3 months of RFD-06 communication |
| Pre-Deposit | 10 percent of disputed tax via Form PMT-06 (mandatory) |
| Procedural Fairness Standard | K Line India Bombay HC 2026 - hearing and SCN prerequisites; absence renders order void ab initio |
Form GST RFD-06 is the final adjudication on a refund application. It is issued under Rule 92 of the CGST Rules 2017 by the proper officer within the 60-day window prescribed under Section 54(7) of the CGST Act 2017. The order can sanction the refund in full, sanction in part with rejection of the balance, sanction with adjustment against demand under Form RFD-07A, sanction with withholding under Form RFD-07B, or reject in full. Where rejection in part or in full is proposed, the law mandates a prior Show Cause Notice in Form RFD-08; the applicant has 15 days to file reply in Form RFD-09 with documents, arguments, and request for hearing. Patron's settled discipline is to treat the RFD-09 stage as the substantive opportunity to prevent rejection.
Where the RFD-06 nonetheless goes adverse, three remedies are available. First - Section 107 first appeal before the Appellate Authority in Form GST APL-01 within 3 months of RFD-06 communication (condonable by +1 month with sufficient cause); mandatory pre-deposit of 10 percent of disputed tax via Form PMT-06. Second - if the Order-in-Appeal is also adverse, Section 112 second appeal before GSTAT in Form GST APL-05 within 3 months (condonable +3 months); additional 10 percent pre-deposit. Third - where Rule 92 procedural fairness has been violated (no RFD-08 SCN, no hearing opportunity, ex parte order), Article 226 writ route is open even beyond Section 107 limitation per the recent K Line India Pvt Ltd v UOI Bombay HC ruling dated 15 April 2026 (2026-VIL-381-BOM) - the court held such an order to be void ab initio. Patron Accounting LLP handles the full post-RFD-06 pipeline for 200+ refund litigation matters with first-time appeal admission rate above 95 percent.
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