Refund for unregistered buyers: temporary GST registration and portal claim process for tax borne on cancelled construction or insurance contracts. Enables unregistered recipients who bore GST on advance or full payments for long-term supplies-e.g., construction contracts or long-term insurance-whose agreements are cancelled after the credit-note period has expired, to obtain temporary portal registration via PAN with Aadhaar authentication and bank details, and file refund claims in FORM GST RFD-01 (category ''Refund for unregistered person'') with Statement 8, supplier's certificate and supporting documents; refunds cannot exceed tax declared on relevant invoices, separate claims are required per supplier and State, the supplier's cancellation letter is the relevant date where services were not received, and the proper officer will process claims and issue FORM GST RFD-06.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Refund for unregistered buyers: temporary GST registration and portal claim process for tax borne on cancelled construction or insurance contracts.
Enables unregistered recipients who bore GST on advance or full payments for long-term supplies-e.g., construction contracts or long-term insurance-whose agreements are cancelled after the credit-note period has expired, to obtain temporary portal registration via PAN with Aadhaar authentication and bank details, and file refund claims in FORM GST RFD-01 (category ''Refund for unregistered person'') with Statement 8, supplier's certificate and supporting documents; refunds cannot exceed tax declared on relevant invoices, separate claims are required per supplier and State, the supplier's cancellation letter is the relevant date where services were not received, and the proper officer will process claims and issue FORM GST RFD-06.
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