https://www.taxtmi.com/acts?id=22723 Grant of provisional refund is subject to eligibility conditions including absence of recent prosecution for significant tax evasion, a minimum GST compliance rating, and no pending stayed proceedings on issues forming the refund basis. If those conditions are satisfied, the proper officer, after scrutiny and being prima facie satisfied that the refund is due, shall sanction the refund by order in FORM GST RFD-4 within seven days of acknowledgement and issue payment advice in FORM GST RFD-8 for electronic credit to the applicant's nominated bank account. en-us Thu, 06 Oct 2016 18:41:07 +0530 Thu, 06 Oct 2016 18:41:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=22723 Grant of provisional refund is subject to eligibility conditions including absence of recent prosecution for significant tax evasion, a minimum GST compliance rating, and no pending stayed proceedings on issues forming the refund basis. If those conditions are satisfied, the proper officer, after scrutiny and being prima facie satisfied that the refund is due, shall sanction the refund by order in FORM GST RFD-4 within seven days of acknowledgement and issue payment advice in FORM GST RFD-8 for electronic credit to the applicant's nominated bank account. Act-Rules Bills Thu, 06 Oct 2016 18:41:07 +0530 https://www.taxtmi.com/acts?id=22723