https://www.taxtmi.com/forum/issue?id=118243 Refund is available for GST paid on sale of developed plots where tax was collected or remitted by mistake; such amounts are not lawfully retainable and must be claimed within the statutory time limit. Issues of unjust enrichment and possible routing of refunds to a consumer welfare fund arise when tax has been passed to customers. End-consumers who bore the cost may apply for refund directly and registered suppliers may assist; administrative changes are recommended to allow unregistered buyers to claim once portal procedures are updated. en-us Wed, 23 Nov 2022 12:33:57 +0530 Thu, 23 Jan 2025 15:54:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118243 Refund is available for GST paid on sale of developed plots where tax was collected or remitted by mistake; such amounts are not lawfully retainable and must be claimed within the statutory time limit. Issues of unjust enrichment and possible routing of refunds to a consumer welfare fund arise when tax has been passed to customers. End-consumers who bore the cost may apply for refund directly and registered suppliers may assist; administrative changes are recommended to allow unregistered buyers to claim once portal procedures are updated. Discussion-Forum GST Wed, 23 Nov 2022 12:33:57 +0530 https://www.taxtmi.com/forum/issue?id=118243