Provisional GST refund order reduces claimed amount by 20% and records bank plus tax-component details for payment. Provisional refund sanction order template records the amount claimed, reduces it by a 20% withholding, and sanctions the balance as the provisional refund. It separately identifies IGST, CGST and SGST components and mandates full bank particulars (account number, type, holder name, bank name, branch address, IFSC, MICR) for payment, together with acknowledgement/reference numbers, dates, recipient GSTIN/address and an issuing officer signature block.
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Provisions expressly mentioned in the judgment/order text.
Provisional GST refund order reduces claimed amount by 20% and records bank plus tax-component details for payment.
Provisional refund sanction order template records the amount claimed, reduces it by a 20% withholding, and sanctions the balance as the provisional refund. It separately identifies IGST, CGST and SGST components and mandates full bank particulars (account number, type, holder name, bank name, branch address, IFSC, MICR) for payment, together with acknowledgement/reference numbers, dates, recipient GSTIN/address and an issuing officer signature block.
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