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Refund has been discussed in section 54 of the CGST/SGST Act....
A claim for refund may arise on account of-
The list is only indicative and not exhaustive.
No. Section 54(6) of CGST Act provides for grant of provisional refund of 90% of the total refund claim, in case the claim relates to refund arising on account of zero rated supplies. Thus only refund claims where refund arises on account of zero rated supply will be entitled to provisional refund.
The provisional refund has to be sanctioned within 7 days from date of acknowledgement.