Govt excludes persons from provisional refunds under section 54(6) CGST for Aadhaar non-authentication under rule 10B and specified goods
Notifications
GST
The government notifies that certain registered persons are ineligible for provisional refunds under section 54(6) of the CGST Act: those who have not completed Aadhaar authentication under rule 10B, and persons supplying specified goods (areca nuts, pan masala, tobacco and manufactured tobacco substitutes, and essential oils as per Customs Tariff classifications). Interpretation follows the First Schedule to the Customs Tariff Act. The restriction takes effect from 1 October 2025.
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