CBIC bars provisional refunds under GST for specific taxpayers

CBIC bars provisional refunds under GST for specific taxpayers

MINISTRY OF FINANCE

(Department of Revenue)

(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)

NOTIFICATION

New Delhi, the 17th September, 2025

No. 14/2025 – Central Tax

S.O. 4204(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

Explanation. –

(i) In this notification, “tariff item”, “heading”, “sub-heading” and “Chapter” shall mean respectively a tariff
item, heading, sub-heading, and Chapter as specified in the First Schedule to the Customs Tariff Act, 1975
(51 of 1975);

(ii) The rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975),
including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far
as may be, apply to the interpretation of this notification.

2.This notification shall come into force with effect from the 1st day of October, 2025.

[F. No. CBIC-20001/2/2025-GST]
RAUSHAN KUMAR, Under Secy.