Refund eligibility restrictions exclude recently registered taxpayers and non-filers from provisional refund claims on zero-rated supplies. The notification prescribes procedural exclusions from entitlement to ninety per cent provisional refund on zero-rated supplies: persons granted registration within six months of the refund application, and persons who have not furnished returns for three consecutive tax periods immediately preceding the application, are ineligible for the provisional refund, under sub-section (6) of Section 54 of the Odisha GST Act.