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of <h1>Provisional refunds allowed for zero-rated supplies with ?1,000 minimum claim, exclusions for prosecuted taxpayers, electronic disbursement rules</h1> Registered persons making refund claims for zero-rated supplies may receive a provisional refund of the claimed amount subject to prescribed conditions and safeguards, with a minimum claim threshold of ?1,000. Eligibility excludes persons prosecuted for serious tax evasion within the preceding five years; exporters using LUT satisfy certain self-declaration requirements. The proper officer must issue a provisional sanction and payment order promptly (with accelerated system-based risk evaluation from 01.10.2025) and disburse electronically; officers may withhold provisional payment for recorded reasons and proceed to full scrutiny. Refunds of unutilised ITC follow unjust-enrichment rules and are restricted to invoices reflected in supplier returns, with specific procedural clarifications and notifications governing implementation.
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