90 percent provisional refund within seven days

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.

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.