Full Text
REGD. No. D. L.-33004/99
The Gazette of India
CG-DL-E-17092025-266213
EXTRAORDINARY
PART II-Section 3-Sub-section (ii)
PUBLISHED BY AUTHORITY
NEW DELHI, WEDNESDAY, SEPTEMBER 17, 2025/BHADRA 26, 1947
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
New Delhi, the 17th September, 2025
No. 14/2025 – Central Tax
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 authentication under rule 10B of the Central Goods and
Services Tax Rules, 2017;
(b) 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/ | Description of Goods |
| | Heading/ Sub- | |
| | heading/Tariff | |
| | item | |
+-------+-----------------------------+--------------------+
| (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.
(i) 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);
(ii) 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.
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 Secy.
NOTIFICATION
New Delhi, the 17th September, 2025
No. 15/2025 – Central Tax
S.O. 4205(E).— In exercise of the powers conferred by the first proviso to sub-section (1) of section 44 of
the Central Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the
Council, in respect of filing of annual return for the financial year 2024-25 onwards, hereby exempts the registered
person whose aggregate turnover in any financial year is up to two crore rupees, from filing annual return that said
financial year.
[F. No. CBIC-20001/2/2025-GST]
RAUSHAN KUMAR, Under Secy.
NOTIFICATION
New Delhi, the 17th September, 2025
No. 16/2025-Central Tax
S.O. 4206(E).— In exercise of the powers conferred by clause (b) of sub-section (2) of section 1 of the
Finance Act, 2025 (7 of 2025), the Central Government hereby appoints the 1st day of October, 2025, as the date on
which the provisions of clauses (ii) and (iii) of section121, sections 122 to 124 and sections 126 to 134 of the said Act,
shall come into force.
[F. No. CBIC-20001/2/2025-GST]
RAUSHAN KUMAR, Under Secy.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.