Refund for unregistered persons: temporary GST registration enables claiming tax borne on cancelled contracts or terminated long-term policies. Enables unregistered recipients to obtain temporary GST registration via PAN and Aadhaar authentication to file FORM GST RFD-01 ('Refund for unregistered person') with statement 8 and supplier certificate, claim refund of tax borne where credit note issuance under section 34 is time-barred, limits refund to tax declared on invoices, requires separate applications per supplier/state, treats supplier's cancellation letter as the relevant date for two-year limitation, applies minimum refund threshold, and directs standard officer scrutiny and issuance of FORM GST RFD-06 with speaking order.
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 persons: temporary GST registration enables claiming tax borne on cancelled contracts or terminated long-term policies.
Enables unregistered recipients to obtain temporary GST registration via PAN and Aadhaar authentication to file FORM GST RFD-01 ('Refund for unregistered person') with statement 8 and supplier certificate, claim refund of tax borne where credit note issuance under section 34 is time-barred, limits refund to tax declared on invoices, requires separate applications per supplier/state, treats supplier's cancellation letter as the relevant date for two-year limitation, applies minimum refund threshold, and directs standard officer scrutiny and issuance of FORM GST RFD-06 with speaking order.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
