Notification 14/2025 - Central Tax
Date: September 17, 2025
Effective From: September 17, 2025
Subject
Seeks to notify category of persons under section 54(6)
Content
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 au…