https://www.taxtmi.com/circulars?id=70026 Risk-based provisional refund processing applies to GST refund claims filed on or after 01.10.2025, with 90% of the refund amount to be sanctioned provisionally where the system categorises the claim as low-risk, subject to the statutory conditions for provisional refund and the officer's power to record reasons and proceed with detailed examination in appropriate cases. Non-low-risk claims are to be scrutinised in the usual manner, and provisional refund is barred where a prior issue is pending in appeal, a show cause notice has been issued, or an order is not final. The same provisional framework is extended, as an interim measure, to inverted duty structure refund claims filed on or after 01.10.2025. en-us Mon, 27 Oct 2025 00:00:00 +0530 Thu, 07 May 2026 17:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=70026 Risk-based provisional refund processing applies to GST refund claims filed on or after 01.10.2025, with 90% of the refund amount to be sanctioned provisionally where the system categorises the claim as low-risk, subject to the statutory conditions for provisional refund and the officer's power to record reasons and proceed with detailed examination in appropriate cases. Non-low-risk claims are to be scrutinised in the usual manner, and provisional refund is barred where a prior issue is pending in appeal, a show cause notice has been issued, or an order is not final. The same provisional framework is extended, as an interim measure, to inverted duty structure refund claims filed on or after 01.10.2025. Circulars GST - States Mon, 27 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70026