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of <h1>Provisional refunds under Section 54(6) barred from Oct 1, 2025 for non-Aadhaar authentication and specified goods suppliers</h1> The notification bars provisional refunds under section 54(6) of the CGST Act for specified registered persons: those who have not completed Aadhaar authentication under rule 10B, and those engaged in supplying listed goods-areca nuts, pan masala, tobacco and manufactured tobacco substitutes, and essential oils-identified by specified tariff headings. Interpretation of the tariff references follows the First Schedule to the Customs Tariff Act. The restriction takes effect from October 1, 2025.
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