Provisional refund restrictions on GST registrants lacking Aadhaar authentication or supplying listed goods commence soon. The notification bars provisional refunds under section 54(6) to registered persons who have not completed Aadhaar authentication under rule 10B and to those supplying specified goods listed by Customs Tariff classification (Areca nuts; Pan masala; Tobacco and manufactured tobacco substitutes; Essential oils), applying First Schedule interpretative rules for classification, effective 1 October 2025.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Provisional refund restrictions on GST registrants lacking Aadhaar authentication or supplying listed goods commence soon.
The notification bars provisional refunds under section 54(6) to registered persons who have not completed Aadhaar authentication under rule 10B and to those supplying specified goods listed by Customs Tariff classification (Areca nuts; Pan masala; Tobacco and manufactured tobacco substitutes; Essential oils), applying First Schedule interpretative rules for classification, effective 1 October 2025.
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