Answer

1. F

   Facts

   For zero-rated supply claims, Sec 54(6) and Rule 91 allow a provisional refund of 90 percent. From 1 October 2025, under Notification 13/2025-CT, provisional refund in RFD-04 is granted within seven days of acknowledgement on the basis of system risk assessment, though the officer may withhold it in high-risk cases with reasons.

2. P

   Provisions and law

   • Sec 54(6), CGST Act 2017Provisional refund of 90 percent on zero-rated supply claims
   • Rule 91, CGST Rules 2017Provisional refund order RFD-04 for zero-rated supplies
   • Notification 13/2025-CTAmends Rule 91 for risk-based 90 percent provisional refund from 1 October 2025
3. A

   Analysis

   A clean claim of ₹5,00,000 can bring ₹4,50,000 within about a week of RFD-02, with the balance after the final order. Risk scoring looks at your filing history, supplier profile and past refunds, so a regular, consistent filer does better. Pending appeals or show cause notices on refunds can also block the provisional amount.

4. C

   Conclusion

   1. 1File a complete claim with clean reconciliation
   2. 2Keep returns up to date and Aadhaar authentication done
   3. 3Track RFD-04 after RFD-02 issues
   4. 4If provisional is withheld, ask for the recorded reasons

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.