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GST Instruction 06/2025: Risk-Based Provisional Sanction of Refunds

GST Instruction No. 062025 on Risk-Based Refund Claims

The Central Board of Indirect Taxes and Customs (CBIC) has outlined comprehensive guidelines for the provisional approval of GST refund requests through Instruction No. 06/2025-GST, issued on October 3, 2025. This process is guided by a system-driven identification mechanism and a rigorous risk assessment framework.

The same complies with the decision of the 56th GST Council meeting (September 3, 2025), which instructed an amendment to Rule 91(2) of the CGST Rules, 2017. Under the revised framework, 90% of refund claims can now be sanctioned provisionally in cases categorised as “low-risk” by the system. The motive of the revision is to ease the refund processing, reduce delays, and enhance trade facilitation.

Key Highlights of CBIC Instruction No. 06/2025-GST

GST Instruction No. 06/2025

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