CBIC Notification 14/2025: Provisional Refund Bar from Oct 1

The Central Government, vide Notification No. 14/2025–Central Tax dated 17th Sept 2025, has restricted provisional refunds under Section 54(6) of the CGST Act. With effect from 1st October 2025, the following taxpayers will not be eligible:

• Persons who have not completed Aadhaar authentication under Rule 10B of CGST Rules.

• Suppliers of specified goods: Areca nuts, Pan masala, Tobacco & manufactured tobacco substitutes, and Essential oils.

This move is aimed at tightening compliance and curbing revenue leakage in high-risk sectors.

Source : https://taxinformation.cbic.gov.in/view-pdf/1010464/ENG/Notifications