{"id":73939,"date":"2025-10-06T18:41:54","date_gmt":"2025-10-06T13:11:54","guid":{"rendered":""},"modified":"2025-10-06T18:41:54","modified_gmt":"2025-10-06T13:11:54","slug":"from-oct-1-2025-gst-refund-processing-uses-system-risk-scores-low-risk-claims-get-90-provisional-sanction","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=73939","title":{"rendered":"From Oct 1, 2025, GST refund processing uses system risk scores; low-risk claims get 90% provisional sanction"},"content":{"rendered":"<p>From Oct 1, 2025, GST refund processing uses system risk scores; low-risk claims get 90% provisional sanction<br \/>Circulars<br \/>GST<br \/>From 01.10.2025, refund claims for zero-rated supplies-and provisionally for inverted duty structure claims as an interim measure-will be processed using system risk scores: &#8220;low-risk&#8221; claims will receive 90% provisional sanction, while non-low-risk claims undergo detailed scrutiny. A proper officer may, with reasons recorded, refuse provisional sanction and inspec<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=93117\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>From Oct 1, 2025, GST refund processing uses system risk scores; low-risk claims get 90% provisional sanctionCircularsGSTFrom 01.10.2025, refund claims for zero-rated supplies-and provisionally for inverted duty structure claims as an interim measure-will<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-73939","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/73939","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=73939"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/73939\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=73939"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=73939"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=73939"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}