Provisional GST refunds: 90% payable for system-identified low-risk claims; detailed scrutiny permitted where reasons are recorded. Amendment to rule 91(2) permits sanction of 90% provisional refund for refund applications categorised as low-risk by the system, subject to statutory eligibility and existing FORM GST RFD-02/RFD-03 timelines; the proper officer may, for reasons recorded in writing, decline provisional sanction and proceed to detailed examination under rule 92. Non-low-risk applications require detailed scrutiny and no provisional payment. If provisional payment exceeds final admissible amount, a show cause notice in FORM GST RFD-08 will be issued. The risk-based provisional refund regime applies to applications filed on or after 01.10.2025 and is extended as an interim measure to inverted duty structure claims.
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.
Provisions expressly mentioned in the judgment/order text.
Provisional GST refunds: 90% payable for system-identified low-risk claims; detailed scrutiny permitted where reasons are recorded.
Amendment to rule 91(2) permits sanction of 90% provisional refund for refund applications categorised as low-risk by the system, subject to statutory eligibility and existing FORM GST RFD-02/RFD-03 timelines; the proper officer may, for reasons recorded in writing, decline provisional sanction and proceed to detailed examination under rule 92. Non-low-risk applications require detailed scrutiny and no provisional payment. If provisional payment exceeds final admissible amount, a show cause notice in FORM GST RFD-08 will be issued. The risk-based provisional refund regime applies to applications filed on or after 01.10.2025 and is extended as an interim measure to inverted duty structure claims.
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