CBIC vide Instruction No. 3/2022-GST dated 14th June, 2022 instructs GST officials to upload speaking order along with GST Refund sanction order form in Form GST RFD-06. It also specified that post-audit may be conducted within 3 months from issue of Form GST RFD-06 order for GST refund claims exceeding Rs. 1 Lakh.
