The Government of the National Capital Territory of Delhi (GNCTD), on December 01, 2025, issued a notification under section 54(6) of the Delhi Goods and Services Tax Act, 2017, specifying categories of registered persons who shall not be eligible for provisional refund of GST. The notification follows recommendations of the GST Council and aims to strengthen verification and risk-management measures in refund processing.
Under the notification, provisional refunds will not be granted to any registered person who has not completed Aadhaar authentication as required under Rule 10B of the Delhi GST Rules. In addition, refund on a provisional basis is restricted for persons engaged in the supply of certain specified goods—namely areca nuts (0802 80), pan masala (2106 90 20), tobacco and manufactured tobacco substitutes (Chapter 24), and essential oils (3301)—as classified under the First Schedule to the Customs Tariff Act, 1975. These goods are considered higher-risk sectors from a tax-compliance standpoint.
The notification clarifies that tariff-related terms will carry the meanings assigned under the Customs Tariff Act, 1975, along with its interpretative rules. The restrictions are effective from October 01, 2025, and apply to all refund claims filed on or after that date.
[Notification No. 14/2025-State Tax]
