Quick Summary
The CBIC has introduced, through Instruction No.06/2025 dated 03-October-2025, a risk-based provisional refund system under GST to make refunds faster and ease cash flow for exporters and businesses. From now on, 90% of refund claims marked as 'low risk' by the GST system will be released upfront w
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The CBIC has introduced a risk-based provisional refund system under GST, allowing 90% of refund claims marked as 'low risk' to be released upfront without detailed scrutiny.
Refund applications are automatically categorised by the GST system as either low risk or high risk using data analytics and risk parameters.
For cases not falling under the low-risk category, the refund will be processed only after a detailed examination by the proper officer.
Yes, the CBIC has extended this facilitation to refund claims filed under the inverted duty structure, allowing 90% provisional refunds for claims filed on or after October 1, 2025.
The new refund mechanism applies to all refund applications filed on or after October 1, 2025.
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