The Ministry of Finance vide notification no. S.O. 4205(E) notified that registered persons dealing in areca nuts, pan masala, tobacco, and essential oils, or those without Aadhaar authentication, will not be eligible for provisional refunds under GST from 1st October 2025. Additionally, small businesses with an annual turnover up to ₹2 crore are exempt from filing annual returns for FY 2024–25 onwards. Please refer the notification for more details.