Provisional refund eligibility requires compliance rating and no stayed proceedings; provisional sanction and electronic payment follow scrutiny. Grant of provisional refund is subject to eligibility conditions including absence of recent prosecution for significant tax evasion, a minimum GST compliance rating, and no pending stayed proceedings on issues forming the refund basis. If those conditions are satisfied, the proper officer, after scrutiny and being prima facie satisfied that the refund is due, shall sanction the refund by order in FORM GST RFD-4 within seven days of acknowledgement and issue payment advice in FORM GST RFD-8 for electronic credit to the applicant's nominated bank account.