TaxTMI 
TaxTMI 
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.
GST adjustment/refund
28 Feb 2020 
11 Replies 
4677 Views Asked by
GST refund rights on cancelled property bookings: buyer or builder may claim refund with disclaimer certificate.
Refund of GST paid on a cancelled property booking can be claimed either by the buyer or the builder if supported by a disclaimer certificate to prevent unjust enrichment; the claim must be filed within the statutory refund period and submitted with the prescribed refund form under the CGST rules. An unregistered buyer who cannot apply through the GST portal may file the refund claim manually at the jurisdictional GST range office, attaching the disclaimer certificate as required by the Board circular. (AI Summary)
Refund of GST paid on a cancelled property booking can be claimed either by the buyer or the builder if supported by a disclaimer certificate to prevent unjust enrichment; the claim must be filed within the statutory refund period and submitted with the prescribed refund form under the CGST rules. An unregistered buyer who cannot apply through the GST portal may file the refund claim manually at the jurisdictional GST range office, attaching the disclaimer certificate as required by the Board circular. (AI Summary)