https://www.taxtmi.com/circulars?id=68822 Refund applications classified as low-risk by the system shall have 90% of the claimed refund sanctioned provisionally, with issuance of FORM GST RFD-02/RFD-03 and adherence to extant timelines. Non-low-risk cases require detailed scrutiny and no provisional sanction. The officer may, for recorded reasons, proceed to examination under rule 92 instead of provisional grant; statutory conditions including non-eligibility under section 54(6) and requirements of rule 91(1) remain applicable. The risk-based provisional refund regime applies to claims filed on or after 01.10.2025 and is extended as an interim measure to inverted duty structure claims. en-us Fri, 03 Oct 2025 00:00:00 +0530 Sat, 04 Oct 2025 11:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=68822 Refund applications classified as low-risk by the system shall have 90% of the claimed refund sanctioned provisionally, with issuance of FORM GST RFD-02/RFD-03 and adherence to extant timelines. Non-low-risk cases require detailed scrutiny and no provisional sanction. The officer may, for recorded reasons, proceed to examination under rule 92 instead of provisional grant; statutory conditions including non-eligibility under section 54(6) and requirements of rule 91(1) remain applicable. The risk-based provisional refund regime applies to claims filed on or after 01.10.2025 and is extended as an interim measure to inverted duty structure claims. Circulars GST Fri, 03 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/circulars?id=68822