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GST Notification No. 14/2025 – Central Tax Refund Rules

by Shakshi Bharti | Sep 17, 2025 | GST, Notifications | 0 comments

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[F. No. CBIC-20001/2/2025-GST]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS

New Delhi, the 17^th day of September 2025

Notification No. 14/2025 – Central Tax: Seeks to notify category of persons under section 54(6).

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (ii)]

S.O.…. (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 : –

Any person, who has not undergone Aadhaar authentication under rule 10B of the Central Goods and Services Tax Rules, 2017;

Any person, who is engaged in the supply of the goods bearing description specified in column (3), falling under Chapter or heading or sub-heading or tariff item specified in column (2), of the Table below:

Table

S. No.	Chapter/ Heading/ Sub- heading/ Tariff item	Description of Goods
(1)	(2)	(3)
1.	0802 80	Areca nuts
2.	2106 90 20	Pan masala
3.	24	Tobacco and manufactured tobacco substitutes
4.	3301	Essential oils

Explanation. –

In this notification, “tariff item”, “heading”, “sub-heading” and “Chapter” shall mean respectively a tariff item, heading, sub-heading, and Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975);

The rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification.

2. This notification shall come into force with effect from the 1st day of October, 2025.

[F. No. CBIC-20001/2/2025-GST]

(Raushan Kumar)
Under Secretary

📚 Frequently Asked Questions (FAQs): Notification No. 14/2025 – Central Tax

Q1: What is Notification No. 14/2025 – Central Tax about?

Answer:
Notification No. 14/2025 – Central Tax, issued on 17th September 2025, notifies categories of registered persons who cannot claim provisional refunds under section 54(6) of the CGST Act, 2017. It aims to plug revenue leakages by tightening refund eligibilitycentaltax-14-2025.
👉 For expert GST support, consult a GST Professional.

Q2: When does this notification come into effect?

Answer:
The notification comes into force from 1st October 2025. Businesses dealing in restricted categories or without Aadhaar authentication must take corrective steps before this date.
💡 Ensure compliance with GST Compliance Services.

Q3: Who is restricted from claiming provisional refunds under Notification No. 14/2025?

Answer:
Two categories of registered persons are restricted:
Those who have not undergone Aadhaar authentication under Rule 10B of the CGST Rules, 2017.
Suppliers of specified goods, including: Areca nuts (Chapter 0802 80)
Pan Masala (2106 90 20)
Tobacco & tobacco substitutes (Chapter 24)
Essential oils (3301)

Q4: Why has Aadhaar authentication been linked to refunds?

Answer:
Linking Aadhaar ensures authenticity of taxpayers and prevents fraudulent refund claims. The government aims to strengthen identity verification in the GST ecosystem.
📌 If you haven’t yet, complete Aadhaar-linked GST Registration.

Q5: What is Section 54(6) of the CGST Act?

Answer:
Section 54(6) allows taxpayers to claim 90% of the refund provisionally within 7 days of filing the refund application (subject to conditions). However, Notification 14/2025 carves out exceptions where provisional refund is not allowed.

Q6: Why are goods like pan masala, tobacco, and essential oils included in restrictions?

Answer:
These goods are high-risk for tax evasion and fake invoicing. By excluding them from provisional refunds, the government ensures additional scrutiny before refund approval.
🚬 Businesses in such sectors must maintain extra compliance. Seek help with GST Return Filing.

Q7: What is the impact on exporters dealing with restricted goods?

Answer:
Exporters of areca nuts, pan masala, tobacco, and essential oils cannot receive provisional refunds of accumulated ITC. They will only receive refunds after full verification by tax authorities, which may delay cash flow.
🌐 For smooth export compliance, explore Setup Business.

Q8: How does this notification connect with previous GST refund updates?

Answer:
Earlier refund-related notifications and amendments (e.g., Notification No. 13/2025 – CGST Rules update) streamlined refund timelines. Notification 14/2025 complements this by blocking high-risk categories from quick refunds.
📊 Stay ahead with GST Expert Guidance.

Q9: What should businesses do to stay compliant after Notification No. 14/2025?

Answer:
Businesses should:
Complete Aadhaar authentication immediately.
Identify if their goods fall in restricted categories.
Prepare for delayed refunds by managing working capital.
Keep accurate GST records & returns to avoid disputes.
💼 Secure long-term compliance with Private Limited Compliance.

Q10: How can Finodha help affected businesses?

Answer:
Finodha can assist by:
Handling refund claims & disputes.
Managing compliance for high-risk sectors.
Offering guidance for Aadhaar authentication & GST registration.
Providing end-to-end support from MSME Registration to Income Tax Returns.