Refund for unregistered persons: temporary PAN registration enables GST tax refund when long term service contracts are cancelled. Enables unregistered recipients who paid tax on pre paid long term services to obtain refunds when contracts are cancelled and the supplier cannot issue a credit note: applicants must obtain temporary PAN based registration, complete Aadhaar authentication, provide a bank account in their name, and file Form GST RFD 01 with statement 8, supplier certificate and supporting documents; refund is limited to tax on relevant invoices, separate applications are required per supplier and State, the supplier's cancellation letter is the relevant date where no receipt date exists, and proper officers must process claims and issue RFD 06 with a 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 PAN registration enables GST tax refund when long term service contracts are cancelled.
Enables unregistered recipients who paid tax on pre paid long term services to obtain refunds when contracts are cancelled and the supplier cannot issue a credit note: applicants must obtain temporary PAN based registration, complete Aadhaar authentication, provide a bank account in their name, and file Form GST RFD 01 with statement 8, supplier certificate and supporting documents; refund is limited to tax on relevant invoices, separate applications are required per supplier and State, the supplier's cancellation letter is the relevant date where no receipt date exists, and proper officers must process claims and issue RFD 06 with a speaking order.
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