The CBIC has issued Notification No. 14/2025 – Central Tax dated 17.09.2025, specifying categories of registered persons who will not be eligible for provisional refund of GST with effect from 1st October 2025. This restriction shall come into force from 1st October 2025.
Important Provisions provided:
Refund on a provisional basis will not be allowed to:
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Non–Aadhaar-authenticated taxpayers – Any person who has not undergone Aadhaar authentication under rule 10B of the CGST Rules, 2017.
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Suppliers of specified goods, namely:
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Areca nuts (Chapter 0802 80)
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Pan masala (Tariff item 2106 90 20)
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Tobacco and manufactured tobacco substitutes (Chapter 24)
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Essential oils (Chapter 3301)
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Explanation – The classification of goods will be as per the Customs Tariff Act, 1975, including Section Notes, Chapter Notes, and General Explanatory Notes.
To read the complete Notification https://taxo.online/wp-content/uploads/2025/09/14_2025-CT.pdf
