Refund for unregistered persons: temporary registration enables claims for tax paid on cancelled contracts or terminated long term services. Enables unregistered persons who bore tax on cancelled construction contracts or terminated long term insurance policies to obtain temporary registration via PAN with Aadhaar authentication, submit bank details, and file Form GST RFD 01 under 'refund for unregistered person' with statement 8, supplier certificate and supporting documents. Refunds are capped by the tax declared on relevant invoices; the supplier's cancellation letter is the relevant date where no service receipt exists, and separate claims are required for different suppliers and different States/UTs.
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 registration enables claims for tax paid on cancelled contracts or terminated long term services.
Enables unregistered persons who bore tax on cancelled construction contracts or terminated long term insurance policies to obtain temporary registration via PAN with Aadhaar authentication, submit bank details, and file Form GST RFD 01 under 'refund for unregistered person' with statement 8, supplier certificate and supporting documents. Refunds are capped by the tax declared on relevant invoices; the supplier's cancellation letter is the relevant date where no service receipt exists, and separate claims are required for different suppliers and different States/UTs.
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