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of <h1>Provisional GST refunds blocked for unauthenticated Aadhaar and specific goods suppliers u/s 54(6), effective 1 October 2025</h1> Notifies categories of registered persons who are ineligible for provisional refund under section 54(6) of the Jammu and Kashmir Goods and Services Tax Act, 2017. Registered persons who have not completed Aadhaar authentication under rule 10B of the Jammu and Kashmir Goods and Services Tax Rules, 2017 are barred from receiving refunds on a provisional basis, requiring refund processing to proceed without provisional sanction. Registered persons engaged in supplies of specified goods-areca nuts, pan masala, tobacco and manufactured tobacco substitutes, and essential oils, as classified under the relevant Customs Tariff headings-are similarly barred from provisional refunds, preventing provisional disbursement for such refund claims. The restriction applies with effect from 1 October 2025.
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