CBIC issued instructions in relation to the procedures for sanction, post-audit and review of GST refund claims. A detailed speaking order is also now required to be uploaded along with the refund sanction order. Further, all refund orders shall also be reviewed for legality and propriety. The instructions also specify additional details to be included in the refund order, and that all orders are to be immediately transmitted online to the review module after issuance. The complete list of instructions can be accessed here.
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