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Whether refund can be made before verification of documents?

2021-11-16 | admin

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.

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