Provisional refund restrictions under Assam GST apply to Aadhaar-unverified dealers and specified goods suppliers. Restriction on provisional refund under the Assam Goods and Services Tax Act, 2017 applies to registered persons who have not undergone Aadhaar authentication and to persons supplying areca nuts, pan masala, tobacco and manufactured tobacco substitutes, or essential oils. Tariff references are to be interpreted in accordance with the Customs Tariff Act, 1975. The notification 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 Assam GST apply to Aadhaar-unverified dealers and specified goods suppliers.
Restriction on provisional refund under the Assam Goods and Services Tax Act, 2017 applies to registered persons who have not undergone Aadhaar authentication and to persons supplying areca nuts, pan masala, tobacco and manufactured tobacco substitutes, or essential oils. Tariff references are to be interpreted in accordance with the Customs Tariff Act, 1975. The notification takes effect from 1 October 2025.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
