Restriction on Grant of Provisional Refund under Section 54 of the JGST Act, 2017 to Specified Registered Persons - 14/2025

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<h1>Jharkhand bars provisional GST refunds from October 1, 2025 under Section 54(6) for Aadhaar-unauthenticated and specified goods suppliers</h1> The Jharkhand government, under section 54(6) of the Jharkhand Goods and Services Tax Act, 2017, notifies that certain registered persons are ineligible for provisional GST refunds: (a) persons who have not completed Aadhaar authentication under rule 10B of the CGST Rules, 2017, and (b) persons supplying specified goods listed by tariff headings-areca nuts, pan masala, tobacco and tobacco substitutes, and essential oils. The notification applies from 1 October 2025.

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