This instruction implements the GST Council’s decision to allow provisional sanction of 90% of refund claims based on system-generated risk assessment under amended Rule 91(2) of the CGST Rules. Refund applications categorised as “low-risk” by the system are eligible for provisional refund without detailed scrutiny after issuance of FORM GST RFD-02. Officers may deny provisional refund only in exceptional cases by recording written reasons and proceeding with detailed examination under Rule 92. The instruction also extends provisional refund facility, as an interim measure, to inverted duty structure refunds filed on or after 01.10.2025. Provisional refund is not to be granted where past refund issues are under litigation or notices/orders have not attained finality. Proper supervision and monitoring by senior officers is mandated to ensure trade facilitation.