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        GST - States

        Restriction on Grant of Provisional Refund under Section 54 of the OGST Act, 2017 to Specified Registered Persons - S.R.O. No.1305/2025 - Orissa SGST

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        Restriction on provisional GST refunds to persons lacking Aadhaar authentication or supplying areca nuts, pan masala, tobacco, essential oils. Registered persons shall not be allowed provisional refunds if they have not undergone Aadhaar authentication under rule 10B of the Odisha GST Rules, 2017, or if they supply specified goods: areca nuts; pan masala; tobacco and manufactured tobacco substitutes; and essential oils, identified by Chapters/Headings/Tariff Items in the First Schedule to the Customs Tariff Act, 1975, with the First Schedule's interpretative rules applying to this notification.

        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.

        <h1>Restriction on provisional GST refunds to persons lacking Aadhaar authentication or supplying areca nuts, pan masala, tobacco, essential oils.</h1> Registered persons shall not be allowed provisional refunds if they have not undergone Aadhaar authentication under rule 10B of the Odisha GST Rules, 2017, or if they supply specified goods: areca nuts; pan masala; tobacco and manufactured tobacco substitutes; and essential oils, identified by Chapters/Headings/Tariff Items in the First Schedule to the Customs Tariff Act, 1975, with the First Schedule's interpretative rules applying to this notification.

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