Refund for unregistered persons: temporary registration and RFD-01 process enables recovery of GST borne on cancelled long-term services. Unregistered recipients who bore GST on advance or upfront payments for long-term services that are later cancelled may obtain temporary registration using PAN, complete Aadhaar authentication, supply bank account details, and file Form GST RFD-01 under 'refund for unregistered person' with Statement 8, supplier certificate and supporting documents. Refunds are available only if the credit-note issuance period has expired; the supplier's cancellation letter is the relevant date for unrendered supplies, claims cannot exceed tax declared on invoices, and only proportionate tax corresponding to amounts actually returned is refundable.
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 and RFD-01 process enables recovery of GST borne on cancelled long-term services.
Unregistered recipients who bore GST on advance or upfront payments for long-term services that are later cancelled may obtain temporary registration using PAN, complete Aadhaar authentication, supply bank account details, and file Form GST RFD-01 under 'refund for unregistered person' with Statement 8, supplier certificate and supporting documents. Refunds are available only if the credit-note issuance period has expired; the supplier's cancellation letter is the relevant date for unrendered supplies, claims cannot exceed tax declared on invoices, and only proportionate tax corresponding to amounts actually returned is refundable.
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