Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
Try it now in Case Laws →
TaxTMI Login
🚀 New Feature Launched ✕
Just a moment...
Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Circulars
of of All Circulars
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Delhi Tax Dept Details GST Refund Process for Unregistered Persons on Canceled Construction or Insurance Contracts.</h1> The circular from the Delhi State Tax Department addresses the process for unregistered persons to claim GST refunds in cases where contracts for construction services or long-term insurance policies are canceled. It outlines the procedure for obtaining temporary registration and filing refund applications on the GST portal. Unregistered persons must provide necessary documentation, including evidence of tax payment, and may only claim refunds if the period for issuing a credit note has expired. The relevant date for filing is the cancellation letter date, and refunds under INR 1,000 are not processed. Refund claims will be scrutinized and sanctioned by the proper officer.
TaxTMI 
TaxTMI 
