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of <h1>Provisional Refund Sanction Order Details GST RFD-04 Process for Temporary Tax Refunds Pending Final Approval</h1> A Provisional Refund Sanction Order under the GST framework outlines the process for granting provisional refunds to taxpayers. It involves the issuance of a GST RFD-04 form, which is part of the draft GST refund formats and rules established in 2016. This order facilitates the temporary refund of taxes to eligible applicants, pending the final verification and approval of their claims. The statutory provisions aim to streamline tax refund processes under the Goods and Services Tax system, ensuring compliance with enacted laws and regulations.
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