https://www.taxtmi.com/highlights?id=93336 A central tax policy instruction directs uniform implementation permitting provisional sanction of 90% of refund claims for system-identified low-risk applications relating to zero-rated supplies, and temporarily for inverted duty structure claims, effective for claims filed on or after 01.10.2025; officers may, with reasons recorded, opt for detailed scrutiny instead of provisional grant, and certain notified categories remain ineligible for provisional refunds. Statutory conditions (including non-prosecution requirements) continue to apply; overpayments discovered on verification will prompt show-cause proceedings and recovery. Jurisdictional supervising officers must monitor implementation and report difficulties to the Board. en-us Tue, 14 Oct 2025 13:29:26 +0530 Tue, 14 Oct 2025 13:29:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=93336 A central tax policy instruction directs uniform implementation permitting provisional sanction of 90% of refund claims for system-identified low-risk applications relating to zero-rated supplies, and temporarily for inverted duty structure claims, effective for claims filed on or after 01.10.2025; officers may, with reasons recorded, opt for detailed scrutiny instead of provisional grant, and certain notified categories remain ineligible for provisional refunds. Statutory conditions (including non-prosecution requirements) continue to apply; overpayments discovered on verification will prompt show-cause proceedings and recovery. Jurisdictional supervising officers must monitor implementation and report difficulties to the Board. Highlights GST - States Tue, 14 Oct 2025 13:29:26 +0530 https://www.taxtmi.com/highlights?id=93336