Restriction on Grant of Provisional Refund under Section 54 of the OGST Act, 2017 to Specified Registered Persons
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....vices Tax Act, 2017 (Odisha Act 7 of 2017) (hereafter referred to as the "said Act"), the State Government on the recommendations of the Goods and Services Tax Council, do hereby notify 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 O....




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