GST Notification 14/2025:

Notification No. 14/2025-Central Tax prohibits certain registered taxpayers from getting provisional GST refunds under Section 54(6) if they have not completed Aadhaar authentication under Rule 10B. It also restricts provisional refunds for those dealing in specific goods — areca nuts, pan masala, tobacco and substitutes, and essential oils. This restriction takes effect from October 1, 2025.