The instructions outlines the procedure for the provisional sanction of GST refund claims based on system-identified risk. An amendment to rule 91(2), allows for the provisional sanction of 90% of the claimed refund for zero-rated supplies in cases categorized by the system as “low- risk.” The proper officer must adhere to existing timelines for acknowledgment and can sanction the 90% provisional refund without further scrutiny for these low-risk cases. Refund applications not flagged as “low-risk” will undergo detailed scrutiny without provisional sanction. The instruction also extends this risk-based provisional sanction of 90% of the claimed amount to refunds filed on account of inverted duty structure (IDS).