The Finance Department, West Bengal on October 29, 2025, issued a notification regarding categories of registered persons ineligible for provisional refund under the WBGST Act.
The following has been stated: -
• Under Section 54(6) of the WBGST Act, 2017, the Central Government has notified categories of registered persons ineligible for provisional refund.
• These include those who have not undergone Aadhaar authentication under Rule 10B of WBGST Rules, 2017.
• Refunds are also barred for persons engaged in supplying specified goods. The restricted goods are Areca nuts, Pan Masala, Tobacco and its substitutes, and Essential oils.
This notification shall come into force with effect from October 01, 2025.
The detailed notification is given in the document below.
[Notification No.: 14/2025-Central Tax]
