New Authority for GST Refund Verification
The government has authorized a specific department to verify GST refund claims across India.
- Document
- Order-CGST Order-01/2022-GST
- Dated
- 21 Jul 2022
- Effective
- 21st July, 2022
This page was written by Patron Accounting’s AI from the official release and reviewed before publishing. It explains the document in plain language. It is not the document itself. Where this page and the original differ, the original governs.
The short version
- The DGARM is now authorized to verify GST refund claims.
- This authority applies to the entire territory of India.
- This change relates to the verification of export-related tax refunds.
In short
This order gives the Directorate General of Analytics and Risk Management (DGARM) the power to check and verify GST refund claims. It exists to centralize and streamline how the government reviews these claims nationwide.
What has changed
How it worked before
Previously, this specific office did not have the formal authorization to perform these verification functions under this rule.
What has changed
The DGARM is now officially empowered to handle the verification of refund claims under the Central Goods and Services Tax (CGST) Rules.
Who this affects
This order affects government tax officers, not business owners or taxpayers directly.
What you should do
No action is required from you. This is an internal administrative change for the tax department.
If you do nothing
Since this order applies to government officials and not to taxpayers, there are no consequences for you if you do nothing.
The terms explained
- DGARM
- The Directorate General of Analytics and Risk Management, a government body that uses data to identify tax risks.
- CGST Rules
- The Central Goods and Services Tax Rules, which are the set of regulations governing GST in India.
- Refund claims
- Requests made by businesses to get back tax money paid on goods or services.
The original document
| Issued by | GST |
|---|---|
| Document | Order-CGST Order-01/2022-GST |
| Full title | Authorisation under clause (c) of sub-rule (4) of rule 96 of the Central Goods and Services Tax Rules, 2017 |
| Issued on | 21 July 2022 |
| Effective | 21st July, 2022 |
About Patron Accounting LLP
Patron Accounting LLP is a CA and CS-led accounting and compliance firm that has been working with businesses across India since 2019. We handle the work that keeps a company correct with every department it answers to: day-to-day bookkeeping and accounting, GST registration and returns, income tax filing and assessments, TDS, payroll and PF/ESI, company and LLP incorporation, ROC and MCA compliance, statutory and internal audit, physical stock and inventory audits, trademark and other registrations, and the certificates and reports that banks, buyers and regulators ask for.
Our clients range from a first proprietorship registering for GST to established companies running operations across several states. Much of our work is exactly this: reading what a department has published and telling a business, in plain terms, whether it changes anything for them.
We operate from five offices and serve clients across the rest of India remotely:
- Pune (HQ): RTC Silver, B4-708, Sai Satyam Park, Wagholi, Pune, Maharashtra 412207
- Mumbai: 104, Rajshila Building, 597 J.S.S. Road, Marine Lines, Mumbai 400002
- Delhi: 3rd Floor, B-6/154-155, Sector 5, Rohini, Delhi 110085
- Gurugram: Pioneer Urban Square, B109, Golf Course Ext Road, Sector 62, Gurugram 122098
- Ahmedabad: Phoenix Tower, 1107, near Commerce Six Road, Drive In Road, Navrangpura, Ahmedabad, Gujarat 380009
If anything on this page affects you and you would like somebody to look at your own position, we are glad to help. Call +91 94594 56700, write to sales@patronaccounting.com, or visit patronaccounting.com. The first conversation costs nothing.