Prescribing manner of filing an application for refund by unregistered persons

Refund mechanism for unregistered buyers: temporary registration and Aadhaar authentication required to claim GST borne on cancelled contracts

Unregistered recipients who have borne GST due to cancellation or termination of long-term service contracts may claim refund under section 54(1) by obtaining temporary registration on the common portal with PAN, completing Aadhaar authentication, entering bank details in their name, and filing FORM GST RFD-01 (category: Refund for unregistered person) with statement 8, supplier's certificate and supporting documents; claims are limited to tax declared on relevant invoices, require separate applications per supplier/State, and apply only where the credit-note period under section 34 has expired, with the supplier's cancellation letter treated as the relevant date for the two-year limitation.