Refund for unregistered persons: temporary registration and portal claims allowed for tax borne on cancelled advance contracts or policies. Enables unregistered recipients who bore GST on advance payments for cancelled construction contracts or terminated long-term insurance to obtain temporary registration via PAN, complete Aadhaar authentication, provide PAN-linked bank details, and file FORM GST RFD-01 under 'Refund for unregistered person' uploading Statement 8 and the supplier's certificate. Refunds cannot exceed tax declared on invoices, are subject to the minimum statutory threshold, require separate applications per supplier/state, and rely on the supplier's cancellation letter as the relevant date where no receipt date exists; proper officers will process and issue FORM GST RFD-06 with a speaking order.
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 portal claims allowed for tax borne on cancelled advance contracts or policies.
Enables unregistered recipients who bore GST on advance payments for cancelled construction contracts or terminated long-term insurance to obtain temporary registration via PAN, complete Aadhaar authentication, provide PAN-linked bank details, and file FORM GST RFD-01 under 'Refund for unregistered person' uploading Statement 8 and the supplier's certificate. Refunds cannot exceed tax declared on invoices, are subject to the minimum statutory threshold, require separate applications per supplier/state, and rely on the supplier's cancellation letter as the relevant date where no receipt date exists; proper officers will process and issue FORM GST RFD-06 with a speaking order.
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