https://www.taxtmi.com/forum/issue?id=116079 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. en-us Fri, 28 Feb 2020 20:57:11 +0530 Thu, 23 Jan 2025 15:54:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116079 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. Discussion-Forum GST Fri, 28 Feb 2020 20:57:11 +0530 https://www.taxtmi.com/forum/issue?id=116079