Restriction on Grant of Provisional Refund under Section 54 of the CGST Act, 2017 to Specified Registered Persons

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.... exercise of the powers conferred by sub-section (6) of section 54 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government on the recommendations of the Council, hereby notifies the following category of registered persons who shall not be allowed refund on provisional basis under the said Act, namely : - (a) Any person, who has not undergone Aadhaar authentic....