Restriction on Grant of Provisional Refund under Section 54 of the Chhattisgarh Goods and Services Tax Act, 2017 to Specified Registered Persons

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....8th September 2025 NOTIFICATION NO. 14/2025 - State Tax F.N. RULE/548/2025-COMTAX SECTION (71) - In exercise of the powers conferred by sub-section (6) of section 54 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017), the State Government on the recommendations of the Council, hereby notifies the following category of registered persons who shall not be allowed refund on provis....