Restriction on Grant of Provisional Refund under Section 54 of the BGST Act, 2017 to Specified Registered Persons
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....vices Tax Act, 2017 (Bihar Act 12, 2017), the Governor of Bihar 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 authentication under rule 10B of the Bihar Goods and Services Tax Rules, 2017; (b) Any person, who is ....




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