Rule 2 – Draft-Bills-Reports – Draft GST Refund Rules – DRAFT – GOODS AND SERVICES TAX – REFUND RULES, 20- [September 2016] – Rule 2 – 2. Grant of provisional refund (1) The provisional refund under sub-section (4A) of section 38 shall be granted subject to the following conditions – (a) the person claiming refund has, during any period of five years immediately preceding the tax period to which the claim for refund relates, not been prosecuted for any offence under the Act or under an earlier law where the amount of tax evaded exceeds two hundred and fifty lakh rupees; (b) the GST compliance rating of the applicant is not less than five on a scale of ten; (c) no proceeding of any appeal, review or revision is pending on any of the issues
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