Answer

1. F

   Facts

   From 1 October 2025, provisional refund of 90 percent is given within 7 days of acknowledgement based on system risk assessment, for zero-rated and certain other claims. High-risk claims can be withheld with reasons. Some persons, such as those without Aadhaar authentication, are not eligible.

2. P

   Provisions and law

   • Rule 91(2), CGST Rules 2017Provisional refund of 90 percent for eligible claims, from 1 October 2025 based on system risk assessment
   • Sec 54(6), CGST Act 2017Provisional refund of 90 percent on zero-rated supply claims
3. A

   Analysis

   Example: an exporter files a Rs 20 lakh refund and gets RFD-02, but no RFD-04 after 7 days. Possible reasons are high risk rating, pending proceedings, or Aadhaar authentication not done. Ask the officer in writing for the reason. Withholding provisional refund does not mean final rejection; the final order should still come within 60 days.

4. C

   Conclusion

   1. 1Check whether RFD-02 was issued
   2. 2Check Aadhaar authentication status in your profile
   3. 3Ask the officer in writing why provisional refund was withheld
   4. 4Prepare for any RFD-08 queries
   5. 5Track the 60-day final order date

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