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of <h1>Gujarat Circular: Unregistered Persons Can Claim GST Refunds for Canceled Construction Services or Insurance u/s 34 GGST Act.</h1> The circular issued by the Chief Commissioner of State Tax, Gujarat, outlines the procedure for unregistered persons to claim GST refunds in cases where contracts for construction services or long-term insurance policies are canceled. It allows unregistered buyers to apply for refunds via a new portal feature, requiring temporary registration and submission of relevant documents. Refunds can be claimed only if the credit note issuance period under section 34 of the GGST Act has expired. The application must be filed within two years from the relevant date, with a minimum refund amount of one thousand rupees. The process ensures uniformity and requires scrutiny by the proper officer.
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