Provisional refund for zero-rated supplies follows risk-based sanction, prosecution restrictions, and electronic disbursal rules.

Provisional refund is available for zero-rated supplies of goods or services, subject to prescribed conditions, limitations and safeguards, with final settlement after verification of the refund claim. The claim is not payable if the amount is below the threshold of one thousand rupees, and provisional sanction depends on the claimant not having been prosecuted in the preceding five years for an offence involving tax evasion above the prescribed limit. The refund order and payment order are issued electronically within the prescribed time framework, and the refund is disbursed on the basis of consolidated payment advice.

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