Provisional sanction of refund claims on the basis of identification and evaluation of risk by the system

Provisional sanction of refund claims on the basis of identification and evaluation of risk by the system

Instruction No. 06/2025-GST

File No.:CBIC-20006/4/2025-GST
Government of India
Ministry of Finance
Department of Revenue
Central Board Indirect Taxes & Customs
GST Policy Wing

New Delhi, dated 3rdOctober, 2025

To,

                All thePrincipal Chief Commissioners /Chief Commissioners of Central Tax

Madam/Sir

Subject: Provisional sanction of refund claims on the basis of identification and evaluation of risk by the system -reg.

The 56th meeting of the Goods and Services Tax Council held on 3rdSeptember 2025, recommended amendment in rule 91(2) of CGST Rules, 2017 to provide for sanction of 90% of refund claimed on provisional basisby the proper officer on the basis of identification and evaluation of risk by the system. In addition, a provisohas been inserted in rule 91(2) to provide that, on case-by-case basis, wherethe proper officer is of the opinion that in a particular case, provisional refund should not be granted, he can, for reasons to be recorded in writing, instead of grant of refund on provisional basis, proceed with detailed examination of the application. Further,videnotification No. 14/2025-Central Tax dated 17.09.2025, category of registered persons has been notified under section 54(6) of the CGST Act, 2017, who shall not beallowed refund on provisional basis for zero rated supplies.

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