GST

No provisional refund without Aadhaar authentication

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Notification 14/2025-CT bars provisional refund for persons who have not completed Aadhaar authentication under Rule 10B and for suppliers of certain notified goods such as pan masala, tobacco, areca nuts and essential oils. Risk flags or pending refund disputes can also stop it.

Provisions

Notification 14/2025-CT; Rule 91, CGST Rules 2017

Analysis

If your promoter or authorised signatory has not completed Aadhaar authentication, the system will not issue RFD-04 even for a clean claim. The final refund is still possible after full scrutiny, but it takes longer. Complete authentication from the dashboard and file future claims after it is done.

Close

  1. Check Aadhaar authentication status under My Profile
  2. Complete authentication for promoters and the signatory
  3. Check whether your goods fall in the notified exclusions
  4. Follow up for the final order under Sec 54(7)

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