https://www.taxtmi.com/article/detailed?id=11031 Refunds under Section 54 allow persons to claim tax and interest within two years from the relevant date, with documentary proof; where unregistered recipients have borne GST and cannot obtain a credit note because the statutory period has expired, they may obtain refunds by obtaining temporary registration via PAN and Aadhaar authentication, filing Form GST RFD 01 with Statement 8 and supporting documents, and the proper officer will scrutinize and sanction refundable amounts in Form GST RFD 06, subject to the minimum payable threshold and proportionality where partial repayments were made by suppliers. en-us Fri, 27 Jan 2023 10:26:04 +0530 Fri, 27 Jan 2023 10:26:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11031 Refunds under Section 54 allow persons to claim tax and interest within two years from the relevant date, with documentary proof; where unregistered recipients have borne GST and cannot obtain a credit note because the statutory period has expired, they may obtain refunds by obtaining temporary registration via PAN and Aadhaar authentication, filing Form GST RFD 01 with Statement 8 and supporting documents, and the proper officer will scrutinize and sanction refundable amounts in Form GST RFD 06, subject to the minimum payable threshold and proportionality where partial repayments were made by suppliers. Articles Goods and Services Tax - GST Fri, 27 Jan 2023 10:26:04 +0530 https://www.taxtmi.com/article/detailed?id=11031