https://www.taxtmi.com/circulars?id=69180 Amendment to rule 91(2) permits sanction of 90% provisional refund for refund applications categorised as low-risk by the system, subject to statutory eligibility and existing FORM GST RFD-02/RFD-03 timelines; the proper officer may, for reasons recorded in writing, decline provisional sanction and proceed to detailed examination under rule 92. Non-low-risk applications require detailed scrutiny and no provisional payment. If provisional payment exceeds final admissible amount, a show cause notice in FORM GST RFD-08 will be issued. The risk-based provisional refund regime applies to applications filed on or after 01.10.2025 and is extended as an interim measure to inverted duty structure claims. en-us Thu, 16 Oct 2025 00:00:00 +0530 Wed, 11 Feb 2026 17:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=69180 Amendment to rule 91(2) permits sanction of 90% provisional refund for refund applications categorised as low-risk by the system, subject to statutory eligibility and existing FORM GST RFD-02/RFD-03 timelines; the proper officer may, for reasons recorded in writing, decline provisional sanction and proceed to detailed examination under rule 92. Non-low-risk applications require detailed scrutiny and no provisional payment. If provisional payment exceeds final admissible amount, a show cause notice in FORM GST RFD-08 will be issued. The risk-based provisional refund regime applies to applications filed on or after 01.10.2025 and is extended as an interim measure to inverted duty structure claims. Circulars GST - States Thu, 16 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/circulars?id=69180