The Department of Commercial Taxes, on October 08, 2025, notified regarding the provisional sanction of refund claims based on the identification and evaluation of risk by the system.
The following have been stated:-
• Government of India, Ministry of Finance, Department of Revenue, CBIC, GST Policy Wing, New Delhi has issued the above referred instructions, to streamline the process of provisional sanction of GST refunds with respect to processing of refund claims, flled with the proper officer, on account of zero rated supply of goods or services or both under the CGST Act,2OL7.
• For uniformity, the said instruction issued by the Department of Revenue, CBIC, is being made applicable, mutatis mutandis, in implementation of the TNGST Act, 2Ot7. Copy of the referred instruction is attached herewith.
[Notification no. PP6lGST-2/2O25]
