Central tax policy allows provisional 90% refunds for system-identified low-risk zero-rated and inverted-duty claims from 01.10.2025

Central tax policy allows provisional 90% refunds for system-identified low-risk zero-rated and inverted-duty claims from 01.10.2025CircularsGST – StatesA central tax policy instruction directs uniform implementation permitting provisional sanction of 90%

Central tax policy allows provisional 90% refunds for system-identified low-risk zero-rated and inverted-duty claims from 01.10.2025
Circulars
GST – States
A central tax policy instruction directs uniform implementation permitting provisional sanction of 90% of refund claims for system-identified low-risk applications relating to zero-rated supplies, and temporarily for inverted duty structure claims, effective for claims filed on or after 01.10.2025; officers may, with reasons recorded

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