Starting October 1, 2025, businesses affected by inverted duty structure (IDS) can now receive 90% of their GST refund upfront. This move by CBIC aims to ease working capital pressure and improve cash flow for industries like textiles, footwear, and fertilizers. Learn how this change impacts your business and what steps you need to take.

The CBIC has rolled out a provisional refund mechanism allowing eligible businesses to receive 90% of their GST refunds upfront from October 1, 2025. This move targets industries facing cash flow issues due to inverted duty structures and aims to accelerate business operations and growth.