GST provisional refunds denied for persons without Aadhaar authentication and suppliers of specified goods from Oct 1, 2025. Notification designates registered persons ineligible for provisional refunds under section 54(6) of the Jammu and Kashmir GST Act: (a) those who have not completed Aadhaar authentication under rule 10B; and (b) suppliers of specified goods-areca nuts, pan masala, tobacco and substitutes, and essential oils-using the First Schedule to the Customs Tariff Act for tariff interpretation; effective 1 October 2025.
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Provisions expressly mentioned in the judgment/order text.
GST provisional refunds denied for persons without Aadhaar authentication and suppliers of specified goods from Oct 1, 2025.
Notification designates registered persons ineligible for provisional refunds under section 54(6) of the Jammu and Kashmir GST Act: (a) those who have not completed Aadhaar authentication under rule 10B; and (b) suppliers of specified goods-areca nuts, pan masala, tobacco and substitutes, and essential oils-using the First Schedule to the Customs Tariff Act for tariff interpretation; effective 1 October 2025.
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