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<h1>Odisha GST Act: No Provisional Refund for New Registrants and Non-Filers of Returns for Zero-Rated Supplies.</h1> The notification issued by the Finance Department of Odisha, dated August 17, 2017, under the Odisha Goods and Services Tax Act, 2017, specifies categories of registered persons who are not eligible for a provisional refund of ninety percent of the total claimed refund for zero-rated supply of goods or services. These categories include registered persons who received their registration certificate within six months from the refund application date and those who have not submitted returns for three consecutive tax periods preceding the refund application date.