GST provisional refund order sets provisional sanction by tax component and records bank details for refund payment. Provisional refund order template sanctions a specified provisional refund amount and allocates it by tax components - Central, State/UT or Integrated Tax and Cess - notes a ten percent initial sanction and any later-balanced amount, and records applicant bank details (account number, bank name, branch address, IFSC, MICR) together with the sanctioning officer's signature, designation, office address, date and place.