https://www.taxtmi.com/article/detailed?id=15223 A system driven GST refund mechanism automates acknowledgement and risk scoring so low risk applications receive immediate provisional refunds while high risk cases undergo verification. Provisional relief is extended to Zero Rated supplies and to the Inverted Duty Structure (IDS) on an administrative basis pending legislative amendment. Exclusions apply to non Aadhaar authenticated taxpayers and specified high risk goods. Key concerns include opaque risk parameters, Aadhaar barriers, sectoral exclusions, potential officer discretion misuse, delays in final verification, and the provisional scheme's current non statutory legal status. en-us Sat, 11 Oct 2025 09:02:15 +0530 Sat, 11 Oct 2025 09:02:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15223 A system driven GST refund mechanism automates acknowledgement and risk scoring so low risk applications receive immediate provisional refunds while high risk cases undergo verification. Provisional relief is extended to Zero Rated supplies and to the Inverted Duty Structure (IDS) on an administrative basis pending legislative amendment. Exclusions apply to non Aadhaar authenticated taxpayers and specified high risk goods. Key concerns include opaque risk parameters, Aadhaar barriers, sectoral exclusions, potential officer discretion misuse, delays in final verification, and the provisional scheme's current non statutory legal status. Articles Goods and Services Tax - GST Sat, 11 Oct 2025 09:02:15 +0530 https://www.taxtmi.com/article/detailed?id=15223