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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Manipur Govt Circular: Unregistered Persons Can Claim GST Refunds for Canceled Construction or Insurance Contracts via Temporary Registration.</h1> The circular from the Government of Manipur's Department of Taxes outlines the process for unregistered persons to claim GST refunds following the cancellation of contracts for construction services or long-term insurance policies. If the period for issuing a credit note under the Manipur GST Act has expired, a new functionality allows unregistered persons to obtain temporary registration and apply for refunds. The application must be filed using Form GST RFD-01, with necessary documents and statements. Refunds are only applicable if the amount exceeds one thousand rupees, and the process requires Aadhaar authentication and bank details submission. The circular emphasizes uniform implementation and invites feedback on any difficulties encountered.
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