TaxTMI Login
Just a moment...
AI-powered research trained on the authentic TaxTMI database.
Launch AI Search →Powered by Weblekha - Building Scalable Websites
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Acts & Rules
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
<h1>Provisional refund: eligibility and risk-based provisional sanction with electronic payment order and consolidated disbursement procedures.</h1> Provisional GST refunds are granted subject to an eligibility condition barring applicants prosecuted in the previous five years for offenses involving tax evasion above a specified threshold. The proper officer, after system-based identification and risk evaluation, shall ordinarily issue FORM GST RFD-04 within the prescribed short period or, for recorded reasons, refuse provisional sanction and proceed under rule 92. Thereafter a payment order in FORM GST RFD-05 is issued and the sanctioned amount electronically credited to the applicant's bank account on the basis of a consolidated payment advice; revalidation is required if disbursement falls in a later financial year.
TaxTMI 
TaxTMI 
