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of <h1>Unregistered Individuals Can Claim GST Refunds for Canceled Service Contracts After Credit Note Period Ends u/s 34 CGST Act.</h1> The circular outlines the procedure for unregistered persons to claim GST refunds in cases where contracts for services, such as construction or long-term insurance, are canceled. It allows unregistered buyers to obtain a temporary registration on the GST portal to apply for refunds, provided the credit note issuance period under section 34 of the CGST Act has expired. The application must be filed within two years from the relevant date, defined as the cancellation letter date. Refund claims must exceed one thousand rupees, and the process involves uploading specific documents and undergoing Aadhaar authentication. The circular also emphasizes uniform implementation across field formations.
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