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Grant of provisional refund

Rule 2 - Draft-Bills-Reports - Draft GST Refund Rules - DRAFT - GOODS AND SERVICES TAX - REFUND RULES, 20- [September 2016] - Rule 2 - 2. (1) The provisional refund under sub-section (4A) of section 38 shall be granted subject to the following condit .....

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vaded exceeds two hundred and fifty lakh rupees; (b) the GST compliance rating of the applicant is not less than five on a scale of ten; (c) no proceeding of any appeal, review or revision is pending on any of the issues which form the basis of the r .....

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