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 Risk-based provisional sanction of GST refund claims applies to claims filed before the proper officer for zero-rated supplies of goods, services, or both. Refund processing is streamlined through system-based identification and evaluation of risk. CBIC instructions governing this mechanism are adopted, mutatis mutandis, for implementation under the TNGST Act, 2017. en-us Wed, 08 Oct 2025 00:00:00 +0530 Mon, 07 Sep 2026 10:08:00 +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 Risk-based provisional sanction of GST refund claims applies to claims filed before the proper officer for zero-rated supplies of goods, services, or both. Refund processing is streamlined through system-based identification and evaluation of risk. CBIC instructions governing this mechanism are adopted, mutatis mutandis, for implementation under the TNGST Act, 2017. Circulars GST - States Wed, 08 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71118