https://www.taxtmi.com/article/detailed?id=15246 Instructions withdraw an earlier circular requiring suppliers to furnish evidences for post supply discounts, as that procedure was superseded by an amendment mandating reversal of input tax credit. Separately, refund processing will use system risk scoring so that refund applications classified as low risk may receive provisional sanction of a substantial portion of the claim pending final scrutiny, while non low risk claims will be subject to detailed examination; statutory eligibility conditions and safeguards, and recovery procedures where provisional amounts exceed final admissible refunds, remain applicable. en-us Thu, 16 Oct 2025 08:32:00 +0530 Thu, 16 Oct 2025 08:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15246 Instructions withdraw an earlier circular requiring suppliers to furnish evidences for post supply discounts, as that procedure was superseded by an amendment mandating reversal of input tax credit. Separately, refund processing will use system risk scoring so that refund applications classified as low risk may receive provisional sanction of a substantial portion of the claim pending final scrutiny, while non low risk claims will be subject to detailed examination; statutory eligibility conditions and safeguards, and recovery procedures where provisional amounts exceed final admissible refunds, remain applicable. Articles Goods and Services Tax - GST Thu, 16 Oct 2025 08:32:00 +0530 https://www.taxtmi.com/article/detailed?id=15246