Prescribing manner of filling an application for refund by unregistered persons

Refund for unregistered person: temporary registration and portal filing enable tax refund where credit-note time has expired.

Enables unregistered recipients who bore tax on advance payments for services to obtain temporary registration on the common portal using PAN, complete Aadhaar authentication, enter a bank account in their name, and file FORM GST RFD-01 under the category Refund for Unregistered person with Statement 8, supplier certificate and supporting documents. Separate applications are required per supplier and per State/UT of supplier registration. If the supplier can still issue a credit note within statutory time, the credit note should be issued; where time has expired, the supplier's cancellation letter will be treated as the relevant date for refund limitation. The proper officer will process the claim and issue FORM GST RFD-06 with a detailed order.