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<h1>Provisional refund barred from Oct 1, 2025 for Aadhaar-unauthenticated taxpayers and certain goods under section 54(6)</h1> Under authority of sub-section (6) of section 54 of the state goods and services tax law, the government notifies that two categories of registered persons are ineligible for provisional refund: (a) persons who have not completed Aadhaar authentication under the applicable GST rules; and (b) persons engaged in supply of specified goods (areca nuts, pan masala, tobacco and manufactured tobacco substitutes, and essential oils) as per applicable tariff classifications. The notification takes effect from 1 October 2025.