Circular 06/2025-GST - Central Tax

Date: October 3, 2025

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Subject

Provisional sanction of refund claims on the basis of identification and evaluation of risk by the system

Content

The   56th   meeting   of   the   Goods   and   Services   Tax   Council   held   on   3 rd September  2025,  recommended  amendment  in  rule  91(2)  of  CGST  Rules,  2017  to provide  for  sanction  of  90%  of  refund  claimed  on  prov…

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