What proportion of a qualifying GST refund claim may be granted provisionally under Section 54(6) of the CGST Act?

Section 54(6) of the CGST Act, 2017 lets the proper officer refund on a provisional basis 90% of the amount claimed, excluding credit provisionally accepted, with the balance after verification. From 1 November 2026 the Finance Act, 2026 extends this provisional refund to claims for unutilised credit on an inverted duty structure, besides zero-rated supplies.