Central Board of Indirect Taxes and Customs (CBIC) issued Notification no. 14/2025 – Central Tax dated 17.09.2025 that Seeks to notify category of persons under section 54(6).
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This notification shall come into force with effect from the 1st day of October, 2025.
- This notifies the following category of registered persons who shall not be allowed refund on provisional basis under the said Act, namely : –
- Any person, who has not undergone Aadhaar authentication under rule 10B of the Central Goods and Services Tax Rules, 2017;
- Any person, who is engaged in the supply of the goods viz. Areca nuts, Pan masala, Tobacco and manufactured tobacco substitutes, Essential oils
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