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 […] The post GST Instruction 06/2025: Risk-Based Provisional Sanction of Refunds first appeared on SAG Infotech Official Tax ...
