The notification effective from 1st October 2025, provides that following category of registered persons who shall not be allowed refund on provisional basis under section 54(6) of the CGST Act.
- any registered person without Aadhaar authentication per rule 10B;
- persons supplying specified goods: areca nuts (0802 80), pan masala (2106 90 20), tobacco and manufactured tobacco substitutes (Chapter 24), and essential oils (3301).