Provisional GST refunds use system-based risk assessment, portal-generated sanction orders, electronic bank credit, and financial-year payment revalidation.

Provisional GST refund is available only where the claimant has not, in the preceding five years, been prosecuted for an offence involving tax evasion above the prescribed threshold. Following acknowledgement of the claim, system-based risk identification and evaluation generate the provisional sanction order through the common portal within three working days. The sanctioned amount is electronically credited to the applicant's specified registered bank account on consolidated payment advice, with revalidation of the payment order required where disbursement does not occur in the issuing financial year.

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