Executive Summary:
This document contains three notifications from the Central Board of Indirect Taxes and Customs, Department of Revenue, Ministry of Finance. It concerns amendments to Central Goods and Services Tax rules, specifying categories of registered persons ineligible for provisional refunds, exemptions from filing annual returns, and effective dates for certain provisions of the Finance Act, 2025. The notifications take effect on October 1, 2025.
Key Points / Main Content:
Provisional Refund Restrictions:
* Certain registered individuals are ineligible for refunds on a provisional basis.
* Ineligibility applies to those who have not undergone Aadhaar authentication under rule 10B of the Central Goods and Services Tax Rules, 2017.
* Ineligibility also applies to suppliers of goods in the following categories:
* Areca nuts (0802 80)
* Pan masala (2106 90 20)
* Tobacco and manufactured tobacco substitutes (24)
* Essential oils (3301)
Annual Return Filing Exemption:
* Registered individuals with an aggregate turnover of up to two crore rupees in any financial year are exempt from filing annual returns for the financial year 2024-2025 onwards.
Finance Act, 2025 Provisions Effective Date:
* Clauses ii and iii of section 121, sections 122 to 124, and sections 126 to 134 of the Finance Act, 2025 come into force on October 1, 2025.
Impact Analysis:
Registered Persons:
* Impact: Some registered persons are now ineligible for provisional refunds and some are now exempt from filing annual tax returns.
* Action Required: Review eligibility for provisional refunds based on Aadhaar authentication and goods supplied; Determine if they are exempt from filing annual tax returns based on turnover.
Tax Authorities:
* Impact: The tax authorities are responsible for implementing and enforcing the changes to provisional refund eligibility and annual return filing requirements.
* Action Required: Update systems and procedures to reflect changes in provisional refund eligibility and annual return filing requirements; Communicate the changes to registered persons.
Key Entities Referenced
Central Goods and Services Tax Act, 2017: A tax law in India, referenced in the context of powers conferred for notifications regarding refunds and annual returns.
Central Goods and Services Tax Rules, 2017: Rules pertaining to the Central Goods and Services Tax Act, specifically rule 10B concerning Aadhaar authentication.
Central Board of Indirect Taxes and Customs: A department under the Ministry of Finance, responsible for issuing the notifications related to Central Tax.
Ministry of Finance: The government ministry under which the Department of Revenue and the Central Board of Indirect Taxes and Customs operate.
Aadhaar: A 12-digit individual identification number issued by the Unique Identification Authority of India. Mentioned in the context of authentication requirements for refund eligibility.
Council: The Goods and Services Tax (GST) Council, which provides recommendations related to the Central Goods and Services Tax Act.
Customs Tariff Act, 1975: An act related to customs tariffs, used for interpreting the descriptions of goods in the notification.
New Delhi: The location from which the notifications were issued.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-17092025-266213
CG-DxLx-xEG-I1D7H0x9x2x0 25-266213
xxxGIDExxx
असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (ii)
PART II—Section 3—Sub-section (ii)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 4089] नई दिल्ली, बुधिार, जसतम्ब र 17, 2025/भाद्र 26, 1947
No. 4089] NEW DELHI, WEDNESDAY, SEPTEMBER 17, 2025/BHADRA 26, 1947
जित्त मत्रं ालय
(रािस्ट्ि जिभाग )
(केंद्रीय अप्रत्यक्ष कर और सीमा िल्ु क बोडड)
अजधसचू ना
नई दिल्ली, 17 जसतम्ब र, 2025
स.ं 14/2025-केंद्रीय कर
का.आ. 4204(अ).—केंद्रीय सरकार, केंद्रीय माल और सेिा कर अजधजनयम, 2017 (2017 का 12) की धारा 54
की उप-धारा (6) द्वारा प्रित्त िजियों का प्रयोग करत े हुए, पररषि ् की जसफाररिों पर, पिं ीकृत व्यजियों की जनम्नजलजखत
श्रेणी को अजधसूजचत करती ह,ै जिन्ह ें उि अजधजनयम के अधीन अनंजतम आधार पर प्रजतिाय की अनुमजत नहीं िी िाएगी,
अर्ाडत:् –
(क) कोई भी व्यजि, जिसन े केंद्रीय माल और सेिा कर जनयम, 2017 के जनयम 10ख के अधीन आधार
प्रमाणीकरण नहीं कराया ह;ै
(ख) कोई भी व्यजि, िो नीच े िी गई सारणी के स्ट्तंभ (2) म ें जिजनर्िडष्ट अध्याय या िीषडक या उप-िीषडक या टैररफ
मि के अंतगडत आन े िाली, स्ट्तंभ (3) म ेंजिजनर्िडष्ट जििरण िाली िस्ट्तओंु की आपूर्त ड म ेंलगा हुआ ह:ै
6174 GI/2025 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
सारणी
क्र. स.ं अध्याय/ िीषकड / उप-िीष ड/ टैररफ मि िस्ट्तओंु का जििरण
(1) (2) (3)
1. 0802 80 सुपारी
2. 2106 90 20 पान मसाला
3. 24 तंबाकू और जनर्मडत तंबाकू के जिकल्प
4. 3301 आिश्यक तले
स्ट्पष्टीकरण.-
(i) इस अजधसूचना में, "टैररफ मि", "उप-िीष"ड , "िीष"ड , और "अध्याय" स,े सीमा िल्ु क टैररफ अजधजनयम, 1975
(1975 का 51) की प्रर्म अनुसूची म ें यर्ा जिजनर्िडष्ट क्रमि: कोई टैररफ मि, िीषड, उप-िीष ड और अध्याय
अजभप्रेत ह;ै
(ii) उि सीमािुल्क टैररफ अजधजनयम, 1975 (1975 का 51) की प्रर्म अनुसूची, जिसम ें भाग और अध्याय
रटप्पण और प्रर्म अनुसूची के साधारण स्ट्पष्टीकारक रटप्पण सजम्मजलत ह,ैं के जनिडचन के जलए जनयम, यर्ासंभि,
इस अजधसूचना के जनिडचन के जलए लाग ू होंगे।
2. यह अजधसूचना 1 अक्टूबर, 2025 स े प्रभािी होगी।
[फा. स. ं CBIC-20001/2/2025-GST]
रौिन कुमार, अिर सजचि
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[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3
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.
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 Secy.
अजधसचू ना
नई दिल्ली, 17 जसतम्ब र, 2025
स.ं 15/2025–केंद्रीय कर
का.आ. 4205(अ).— आयिु , केंद्रीय माल और सेिा कर अजधजनयम, 2017 (2017 का 12) की
धारा 44 की उप-धारा (1) के पहले परंतुक द्वारा प्रित्त िजियों का प्रयोग करते हुए, पररषि की जसफाररिों पर,
जित्तीय िषड 2024-25 स े आग,े िार्षडक जििरणी फाइल करन े के संबंध म,ें रजिस्ट्रीकृत व्यजि को , जिसका दकसी
जित्तीय िषड म ें संकजलत आितड िो करोड़ रुपए तक का ह,ै उि जित्तीय िषड के जलए िार्षडक जििरणी फाइल करने स े
छूट प्रिान करता ह।ै
[फा. स. ं CBIC-20001/2/2025-GST]
रौिन कुमार, अिर सजचि
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.4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
अजधसचू ना
नई दिल्ली, 17 जसतम्ब र, 2025
स.ं 16/2025--केंद्रीय कर
का.आ. 4206(अ).— केंद्रीय सरकार, जित्त अजधजनयम, 2025 (2025 का 7) की धारा 1 की उपधारा (2) के
खंड (ख) द्वारा प्रित्त िजियों का प्रयोग करत े हुए, एतद्द्वारा 1 अक्टूबर, 2025 को ऐसी जतजर् के रूप म ें जिसको उि
अजधजनयम की धारा 121 के खंड (ii) और (iii), धारा 122 स े धारा 124 और धारा 126 स े धारा 134 के उपबंध प्रिृत्त
होंगे, जनयत करती ह।ै
[फा. स. ं CBIC-20001/2/2025-GST]
रौिन कुमार, अिर सजचि
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.
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