https://www.taxtmi.com/notifications?id=144238 The Government notifies that registered persons shall not be allowed refund on a provisional basis under section 54(6) of the Kerala GST Act if they (a) have not undergone Aadhaar authentication under rule 10B of the Kerala GST Rules, 2017; or (b) are engaged in supply of goods listed in the Table-areca nuts, pan masala, tobacco and manufactured tobacco substitutes, and essential oils-with tariff references as per the First Schedule to the Customs Tariff Act, 1975. The notification is effective from 1 October 2025 and applies the First Schedule interpretation rules to this notification. en-us Thu, 25 Sep 2025 00:00:00 +0530 Mon, 13 Oct 2025 18:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=144238 The Government notifies that registered persons shall not be allowed refund on a provisional basis under section 54(6) of the Kerala GST Act if they (a) have not undergone Aadhaar authentication under rule 10B of the Kerala GST Rules, 2017; or (b) are engaged in supply of goods listed in the Table-areca nuts, pan masala, tobacco and manufactured tobacco substitutes, and essential oils-with tariff references as per the First Schedule to the Customs Tariff Act, 1975. The notification is effective from 1 October 2025 and applies the First Schedule interpretation rules to this notification. Notifications GST - States Thu, 25 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/notifications?id=144238