Notify category of Registered Persons under section 54(6) of SGST Act who may not be Sanctioned Provisional Refund - G.O.Ms. No. 354 - Andhra Pradesh SGST
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Provisional refund restrictions under GST exclude non-Aadhaar authenticated persons and suppliers of specified goods from eligibility. Registered persons are not to be sanctioned provisional refund under the Andhra Pradesh GST law if they have not completed Aadhaar authentication or if they supply specified goods, including areca nuts, pan masala, tobacco and manufactured tobacco substitutes, and essential oils. The notification applies the Customs Tariff Act classification framework to the listed goods and takes effect from 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 under GST exclude non-Aadhaar authenticated persons and suppliers of specified goods from eligibility.
Registered persons are not to be sanctioned provisional refund under the Andhra Pradesh GST law if they have not completed Aadhaar authentication or if they supply specified goods, including areca nuts, pan masala, tobacco and manufactured tobacco substitutes, and essential oils. The notification applies the Customs Tariff Act classification framework to the listed goods and takes effect from 1 October 2025.
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