TNGST Act, 2017- Provisional sanction of refund claims on the basis of identification and evaluation of risk by the system-Instructions issued by the Government of India, Department of Revenue-CBIC-endorsement of instructions circular https://www.taxtmi.com/circulars?id=71118 Provisional sanction of GST refund claims relating to zero-rated supplies is to be processed through system-based identification and evaluation of risk. CBIC instructions governing this risk-based approach are adopted, mutatis mutandis, for implementation under the TNGST Act, 2017. State tax officers are required to apply the endorsed approach uniformly while processing eligible provisional refund claims filed before the proper officer. en-us Wed, 08 Oct 2025 00:00:00 +0530 Wed, 02 Sep 2026 15:40:07 +0530 TaxTMI RSS Generator TNGST Act, 2017- Provisional sanction of refund claims on the basis of identification and evaluation of risk by the system-Instructions issued by the Government of India, Department of Revenue-CBIC-endorsement of instructions circular https://www.taxtmi.com/circulars?id=71118 Provisional sanction of GST refund claims relating to zero-rated supplies is to be processed through system-based identification and evaluation of risk. CBIC instructions governing this risk-based approach are adopted, mutatis mutandis, for implementation under the TNGST Act, 2017. State tax officers are required to apply the endorsed approach uniformly while processing eligible provisional refund claims filed before the proper officer. Circulars GST - States Wed, 08 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71118