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of <h1>Provisional Refunds Under Rule 91: Criteria, Process, and Timelines for Claimants in Central GST Rules, 2017.</h1> The Central Goods and Services Tax Rules, 2017, under Rule 91, outline the process for granting provisional refunds. A provisional refund is available if the claimant has not been prosecuted for tax evasion exceeding 250 lakh rupees in the past five years. Upon verifying the claim, the proper officer issues an order in FORM GST RFD-04 within seven days, sanctioning the refund. The refund amount is credited electronically via a payment order in FORM GST RFD-05. If the refund is not disbursed within the financial year, revalidation of the payment order is required. The Central Government disburses the refund based on consolidated payment advice.
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