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of <h1>Effective 01.10.2025, provisional 90% sanction for low-risk zero-rated and inverted duty refund claims; sec 54(6) and rule 92 apply</h1> Instruction directs that, effective 01.10.2025, refund claims for zero-rated supplies (and, as an interim measure, inverted duty structure claims) filed on or after that date may be provisionally sanctioned at 90% where the system categorizes applications as low-risk; non-low-risk claims require detailed scrutiny and no provisional payment. A proper officer may, for reasons recorded in writing, withhold provisional sanction and examine a case under rule 92. Statutory eligibility conditions and notified exclusions under section 54(6) remain applicable; excess provisional payments may be recovered following issue of show-cause notice. The instruction is adopted for uniform implementation under the State GST law and requires local monitoring and reporting.
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