Seeks to notify category of registered persons under section 54(6) of the WBGST Act, 2017 who may not be sanctioned provisional refund.

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....ctober, 2025 [Corresponding Central Notification No. 14/2025-Central Tax] In exercise of the powers conferred by sub-section (6) of section 54 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017), the Governor, on the recommendations of the Council, is pleased hereby to notify the following category of registered persons who shall not be allowed refund on provis....