GST adjustment/refund

[Chaitanya Smaran]

I had booked a house and the builder has raised an invoice in march 2019 and they paid GST to Government in March 2019. Later I did not like the house and decided to cancel in October 2019, now the builder is saying that he cannot refund the amount because he has already paid the GST in March 2019 and they could have claimed for a refund only before September 2019. That house was later sold to another individual and the builder is saying that they have paid the GST again for the same house. Please advise how I can get back the amount.

AI Summary

Buyer Can Claim GST Refund Within Two Years Under Section 54 of CGST Act Despite Builder's Initial Payment A discussion on a forum involves an individual who canceled a house purchase after the builder had already paid GST to the government. The builder claims they cannot refund the GST as it was paid in March 2019, and a refund could only be claimed before September 2019. Contributors suggest that a refund can still be claimed within two years under Section 54 of the CGST Act. The buyer, even if unregistered, can apply for a refund with a disclaimer certificate from the builder. The process involves submitting FORM-GST-RFD-01, and manual filing is suggested for unregistered individuals.