Seeks to notify category of registered persons under section 54(6) of the WBGST Act, 2017 who may not be sanctioned provisional refund. - 1791–F.T. - West Bengal SGST
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Provisional refund restrictions for registered persons failing Aadhaar authentication or supplying areca nuts, pan masala, tobacco, and essential oils. Notification excludes from provisional refund entitlement registered persons who have not completed Aadhaar authentication under rule 10B and persons engaged in supplying specified goods-areca nuts, pan masala, tobacco and tobacco substitutes, and essential oils-using Customs Tariff Act First Schedule terminology for classification; the measure 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 for registered persons failing Aadhaar authentication or supplying areca nuts, pan masala, tobacco, and essential oils.
Notification excludes from provisional refund entitlement registered persons who have not completed Aadhaar authentication under rule 10B and persons engaged in supplying specified goods-areca nuts, pan masala, tobacco and tobacco substitutes, and essential oils-using Customs Tariff Act First Schedule terminology for classification; the measure takes effect from 1 October 2025.
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