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<h1>Provisional refund under GST: conditional grant subject to non-prosecution, sanctioned within seven days and electronically credited.</h1> Provisional refund is conditional on the claimant not having been prosecuted in the five years preceding the relevant tax period for offences above the specified evasion threshold. If the proper officer, after scrutiny, is prima facie satisfied the refund is due under sub section (6) of section 54, they shall sanction the provisional refund in FORM GST RFD-04 within seven days of acknowledgement. The officer shall then issue a payment advice in FORM GST RFD-05 and electronically credit the sanctioned amount to a bank account of the applicant as per registration details and the refund application.
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