GST Whether refund can be made before verification of documents?

Discussion in 'GST (Goods & Service Tax)' started by Raju Choudhary, Apr 19, 2017.

  1. Raju Choudhary

    Raju Choudhary Active Member Staff Member

    Ans. 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 provisional basis before verification subject to such conditions and restrictions as may be prescribed in accordance with sub-section 6 of section 54 of the CGST/SGST Act.
     
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