https://www.taxtmi.com/article/detailed?id=10944 Unregistered recipients who have borne GST may claim refund where credit note issuance time has expired, notably on cancelled construction contracts and terminated long term insurance policies. The CBIC procedure permits temporary portal registration using PAN, Aadhaar authentication, and RFD-01 filing under 'Refund for Unregistered person' with invoice details, agreement and cancellation evidence, supplier certificate of tax payment and non adjustment, and, where applicable, an accountant's certificate; separate claims per supplier and state registrations are required and refunds are limited to the tax portion corresponding to amounts actually refunded by suppliers. en-us Thu, 05 Jan 2023 11:27:47 +0530 Thu, 05 Jan 2023 11:27:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10944 Unregistered recipients who have borne GST may claim refund where credit note issuance time has expired, notably on cancelled construction contracts and terminated long term insurance policies. The CBIC procedure permits temporary portal registration using PAN, Aadhaar authentication, and RFD-01 filing under 'Refund for Unregistered person' with invoice details, agreement and cancellation evidence, supplier certificate of tax payment and non adjustment, and, where applicable, an accountant's certificate; separate claims per supplier and state registrations are required and refunds are limited to the tax portion corresponding to amounts actually refunded by suppliers. Articles Goods and Services Tax - GST Thu, 05 Jan 2023 11:27:47 +0530 https://www.taxtmi.com/article/detailed?id=10944