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of <h1>West Bengal's Guide for Unregistered Persons to Claim GST Refunds on Canceled Contracts u/s 54.</h1> The circular from the West Bengal Directorate of Commercial Taxes outlines the procedure for unregistered persons to claim a GST refund when contracts for construction services or long-term insurance policies are canceled. Unregistered individuals can apply for a refund under section 54 of the WBGST Act by obtaining temporary registration on the GST portal. The refund application must be submitted using FORM GST RFD-01, accompanied by necessary documents. The refund process is applicable only if the credit note issuance period has expired. Refunds are not processed for amounts less than one thousand rupees. The relevant date for filing is the cancellation letter date.
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