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    <title>Restriction on Grant of Provisional Refund under Section 54 of the OGST Act, 2017 to Specified Registered Persons</title>
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    <description>Registered persons shall not be allowed provisional refunds if they have not undergone Aadhaar authentication under rule 10B of the Odisha GST Rules, 2017, or if they supply specified goods: areca nuts; pan masala; tobacco and manufactured tobacco substitutes; and essential oils, identified by Chapters/Headings/Tariff Items in the First Schedule to the Customs Tariff Act, 1975, with the First Schedule&#039;s interpretative rules applying to this notification.</description>
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      <description>Registered persons shall not be allowed provisional refunds if they have not undergone Aadhaar authentication under rule 10B of the Odisha GST Rules, 2017, or if they supply specified goods: areca nuts; pan masala; tobacco and manufactured tobacco substitutes; and essential oils, identified by Chapters/Headings/Tariff Items in the First Schedule to the Customs Tariff Act, 1975, with the First Schedule&#039;s interpretative rules applying to this notification.</description>
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