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<h1>GST provisional refunds for zero-rated and inverted duty claims: 90% may be sanctioned based on system risk score.</h1> Refund applications classified as low-risk by the system shall have 90% of the claimed refund sanctioned provisionally, with issuance of FORM GST RFD-02/RFD-03 and adherence to extant timelines. Non-low-risk cases require detailed scrutiny and no provisional sanction. The officer may, for recorded reasons, proceed to examination under rule 92 instead of provisional grant; statutory conditions including non-eligibility under section 54(6) and requirements of rule 91(1) remain applicable. The risk-based provisional refund regime applies to claims filed on or after 01.10.2025 and is extended as an interim measure to inverted duty structure claims.
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