Explain when can provisional refund be granted under GST law. Also explain the conditions for grant of provisional refund.

Answer 6A(iv) Provisional refund of 90% of the amount claimed in case of zero-rated supply of goods or services or both [Section 54(6)]: The proper officer may, in the case of any claim for refund on account of zero-rated supply of goods or services or both made by registered persons, other than such category of registered persons as may be notified by the Government on the recommendations of the Council. refund on a provisional basis, 90% of the total amount so claimed. in such manner and subject to such conditions, limitations and safeguards as may be prescribed, and thereafter make an order under Section 54(5) for final settlement of the refund claim after due verification of documents furnished by the applicant. The remaining 10% can be refunded later after due verification of documents furnished by the applicant. Condition for Grant of provisional refund [Rule 91(1)]: The provisional refund in accordance with the provisions of Section 54(6) shall be granted subject to the condition that the person claiming refund has during any period of 5 years immediately preceding the tax period to which the claim for refund relates, and not been prosecuted for any offence under the Act or under an existing law where the amount of tax evaded exceeds ₹ 2.5 crore.