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of <h1>Andhra Pradesh's Commercial Taxes Dept. Issues Circular for GST Refunds on Canceled Contracts for Unregistered Persons.</h1> The Government of Andhra Pradesh's Commercial Taxes Department issued a circular detailing the process for unregistered persons to claim GST refunds. This applies to cases where contracts for construction services or long-term insurance policies are canceled, and the time for issuing credit notes has expired. Unregistered persons can apply for refunds by obtaining temporary registration on the GST portal and submitting necessary documents. Refunds are only processed if the amount exceeds one thousand rupees. The proper officer will review and sanction eligible refund claims. The circular aims to ensure uniformity in refund processing and invites feedback on its implementation.
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