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The Tax Publishers CGST--Notification Notification No. 14/2025-Central Tax, dtd. 17-9-2025 [F.No.CBIC-20001/2/2025-GST] Persons Notified Under Section 54(6) who Shall not be Allowed Refund on Provisional Basis S.O.. (E) - In exercise of the powers conferred by sub-section (6) of section 54 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government on the recommendations of the Council, hereby notifies the following category of registered persons who shall not be allowed refund on provisional basis under the said Act, namely : - (a) Any person, who has not undergone Aadhaar authentication under rule 10B of the Central Goods and Services Tax Rules, 2017; (b) Any person, who is engaged in the supply of the goods bearing description specified in column (3), falling under Chapter or heading or sub-heading or tariff item specified in column (2), of the Table below: Table SUBSCRIBE FOR FULL CONTENT

The Tax Publishers

CGST--Notification

Notification No. 14/2025-Central Tax, dtd. 17-9-2025 [F.No.CBIC-20001/2/2025-GST]

Persons Notified Under Section 54(6) who Shall not be Allowed Refund on Provisional Basis

S.O.. (E) - In exercise of the powers conferred by sub-section (6) of section 54 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government on the recommendations of the Council, hereby notifies the following category of registered persons who shall not be allowed refund on provisional basis under the said Act, namely : -

(a) Any person, who has not undergone Aadhaar authentication under rule 10B of the Central Goods and Services Tax Rules, 2017;

(b) Any person, who is engaged in the supply of the goods bearing description specified in column (3), falling under Chapter or heading or sub-heading or tariff item specified in column (2), of the Table below:

Table