This rule was made and amended vide the following notifications
• Central Tax Notification No. 31/2019 (dated 28th June 2019)
Where any interest is due and payable to the applicant under section 56, the proper officer shall make an order along with a1
payment advicepayment order in FORM GST RFD-05, specifying therein the amount of refund which is delayed, the period of delay for which interest is payable and the amount of interest payable, and such amount of interest 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.
1 Substituted in Central Goods and Services Tax (Fourth Amendment) Rules, 2019, vide Notification No.31/2019 Central Tax (dated 28th June 2019)