Risk-based provisional GST refunds extend to low-risk and inverted duty claims under a trade-facilitation framework. Risk-based provisional refund processing applies to GST refund claims filed on or after 01.10.2025, with 90% of the refund amount to be sanctioned provisionally where the system categorises the claim as low-risk, subject to the statutory conditions for provisional refund and the officer's power to record reasons and proceed with detailed examination in appropriate cases. Non-low-risk claims are to be scrutinised in the usual manner, and provisional refund is barred where a prior issue is pending in appeal, a show cause notice has been issued, or an order is not final. The same provisional framework is extended, as an interim measure, to inverted duty structure refund claims filed on or after 01.10.2025.
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.
Risk-based provisional GST refunds extend to low-risk and inverted duty claims under a trade-facilitation framework.
Risk-based provisional refund processing applies to GST refund claims filed on or after 01.10.2025, with 90% of the refund amount to be sanctioned provisionally where the system categorises the claim as low-risk, subject to the statutory conditions for provisional refund and the officer's power to record reasons and proceed with detailed examination in appropriate cases. Non-low-risk claims are to be scrutinised in the usual manner, and provisional refund is barred where a prior issue is pending in appeal, a show cause notice has been issued, or an order is not final. The same provisional framework is extended, as an interim measure, to inverted duty structure refund claims filed on or after 01.10.2025.
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