Refund for unregistered persons: temporary PAN registration and RFD-01 filing permit tax refunds when credit-note period has expired. Enables unregistered recipients who bore GST on prepaid or advance-paid services to obtain refunds by taking temporary PAN-based registration, completing Aadhaar authentication, and filing Form GST RFD-01 under 'refund for unregistered person' with Statement 8, the supplier's certificate and supporting documents; refunds are limited to tax declared on the invoices, require separate applications per supplier or State, are available only where the credit-note period has expired, use the supplier's cancellation letter as relevant date when no receipt date exists, and will be processed by the proper officer with sanction in Form GST RFD-06.
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Provisions expressly mentioned in the judgment/order text.
Refund for unregistered persons: temporary PAN registration and RFD-01 filing permit tax refunds when credit-note period has expired.
Enables unregistered recipients who bore GST on prepaid or advance-paid services to obtain refunds by taking temporary PAN-based registration, completing Aadhaar authentication, and filing Form GST RFD-01 under 'refund for unregistered person' with Statement 8, the supplier's certificate and supporting documents; refunds are limited to tax declared on the invoices, require separate applications per supplier or State, are available only where the credit-note period has expired, use the supplier's cancellation letter as relevant date when no receipt date exists, and will be processed by the proper officer with sanction in Form GST RFD-06.
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