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<h1>Govt bars provisional CGST refunds from Oct 1, 2025 for non-Aadhaar authenticated taxpayers and specified tariff goods under s.54(6), r.10B</h1> The government, under sub-section (6) of section 54 of the CGST Act, 2017, notifies that specified registered persons shall be ineligible for provisional refunds: (a) those who have not completed Aadhaar authentication under rule 10B of the CGST Rules; and (b) persons engaged in supply of goods listed by tariff-areca nuts (0802/80), pan masala (2106 90 20), tobacco and manufactured tobacco substitutes (Chapter 24), and essential oils (3301). The notification adopts First Schedule tariff interpretation rules and takes effect from 1 October 2025.