Provisional GST refunds depend on prosecution history and risk-based portal orders, with payment-order revalidation for cross-year disbursement. With effect from 1 November 2026, the common portal generates an order in FORM GST RFD-04 based on system identification and evaluation of risk within ... Summary
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisional GST refunds depend on prosecution history and risk-based portal orders, with payment-order revalidation for cross-year disbursement.
With effect from 1 November 2026, the common portal generates an order in FORM GST RFD-04 based on system identification and evaluation of risk within three working days of acknowledgement under the specified provisions of rule 90. The order does not require revalidation by the proper officer. For the amount sanctioned, a payment order in FORM GST RFD-05 may be made available through the common portal, and the refund is electronically credited to an account included in the applicant's registration particulars and specified in the refund application, based on consolidated payment advice. The payment order must be revalidated if the refund is not disbursed in the financial year in which it was issued.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.