Restriction on Provisional Refund – Aadhaar Non-Authenticated & Sensitive Goods Suppliers

Notification No.: 14/2025 – Central Tax
Date of Notification: 17th September 2025

Relevant Sections and Rules:

• Central GST Act, 2017:
  • Section 54(6) – Provisional refund of tax
• CGST Rules, 2017:
  • Rule 10B – Aadhaar authentication for registered persons

Summary of Notification:

1. This notification specifies categories of registered persons who shall not be allowed provisional refund under Section 54(6) of the CGST Act, 2017.
2. Disqualified categories:
   • Any person who has not undergone Aadhaar authentication as per Rule 10B of CGST Rules, 2017.
   • Any person engaged in supply of the following goods:
     • Areca nuts (Tariff item 0802 80)
     • Pan masala (Tariff item 2106 90 20)
     • Tobacco and manufactured tobacco substitutes (Chapter 24)
     • Essential oils (Chapter 3301)
3. This measure aims to tighten refund processes by excluding high-risk sectors (like pan masala, tobacco, essential oils, and areca nuts) from availing provisional refunds, ensuring stronger compliance and reducing fraudulent claims.
4. The notification comes into effect from 1st October 2025.

Source: Notification No.: 14/2025 – Central Tax