CBIC Directs 90% Provisional Refunds to Ease Cash Flow Under Inverted Duty Structure

Last updated: 13 October 2025

In a move aimed at addressing liquidity concerns stemming from the Inverted Duty Structure (IDS) under the Goods and Services Tax (GST) regime, the Central Board of Indirect Taxes and Customs (CBIC) has directed field officers to release 90% of refund claims on a provisional basis. The directive, i

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Category GST   Report

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