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of <h1>Provisional refunds for zero-rated supplies allowed with conditions, verification, no refunds under Rs.1,000, electronic disbursement required</h1> Registered persons claiming refund for zero-rated supplies may receive provisional refunds subject to prescribed conditions, limitations and safeguards. Refunds below Rs.1,000 are not payable. Provisional relief previously provided as a fixed percentage was amended; final settlement follows verification. Grant is subject to no prosecution for specified tax evasion in the preceding five years, and officers must sanction provisional refunds promptly and disburse electronically to declared bank accounts, using prescribed forms; undisbursed orders require revalidation. Refund of unutilised input tax credit follows unjust-enrichment rules and certain restrictions apply where supplier invoice details are not reflected in purchase records.
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