Notification No. 14/2025
Date: September 17, 2025
Subject: Restriction on provisional refund for specified categories of registered persons.
Description:
Registered persons who have not undergone Aadhaar authentication are not eligible for provisional refund.
Suppliers of areca nuts, pan masala, tobacco and manufactured tobacco substitutes, and essential oils are excluded from provisional refund.
Restriction applies for refunds under section 54 of the CGST Act.
Effective Date of Notification:
1 October 2025