What is the time period within which provisional refund has to be given?

Question 22 – Draft-Bills-Reports – Refunds – FAQ on GST (2nd Edition) dated 31.3.2017 – Question 22 – Q 22. What is the time period within which provisional refund has to be given? Ans. Provisional refund to the extent of 90% of the amount claimed on account of zero-rated supplies in terms of sub-section (6) of section 54 of the CGST/SGST Act has to be given within 7 days from the date of acknowledgement of complete application for refund claim. – Statutory Provisions, Acts, Rules, Regulations

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