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
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