In case of any claim of refund to a registered person on account of zero-rated supplies of goods or services or both (other than registered persons as may be notified), 90% refund may be granted on a provisional basis before verification subject to such conditions and restrictions as prescribed in Refund rules in accordance with subsection 6 of section 54 of the CGST/SGST Act.
Categories:
Whether refund can be made before verification of documents?
2021-11-16 | admin