https://www.taxtmi.com/article/detailed?id=15902 Proposed amendments expand provisional refunds to include cases arising from inverted duty structure by permitting revenue officers to grant advance portions of refund claims pending final verification, and exempt refunds of tax paid on exported goods from the existing monetary threshold so that such export refunds may be claimed irrespective of amount; the Bill also permits notification of existing authorities or tribunals to exercise functions of the National Appellate Authority for Advance Ruling until that Authority is constituted. en-us Wed, 18 Feb 2026 09:55:29 +0530 Wed, 18 Feb 2026 09:55:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15902 Proposed amendments expand provisional refunds to include cases arising from inverted duty structure by permitting revenue officers to grant advance portions of refund claims pending final verification, and exempt refunds of tax paid on exported goods from the existing monetary threshold so that such export refunds may be claimed irrespective of amount; the Bill also permits notification of existing authorities or tribunals to exercise functions of the National Appellate Authority for Advance Ruling until that Authority is constituted. Articles Goods and Services Tax - GST Wed, 18 Feb 2026 09:55:29 +0530 https://www.taxtmi.com/article/detailed?id=15902