https://www.taxtmi.com/circulars?id=66174 Enables unregistered recipients to obtain temporary GST registration via PAN and Aadhaar authentication to file FORM GST RFD-01 ('Refund for unregistered person') with statement 8 and supplier certificate, claim refund of tax borne where credit note issuance under section 34 is time-barred, limits refund to tax declared on invoices, requires separate applications per supplier/state, treats supplier's cancellation letter as the relevant date for two-year limitation, applies minimum refund threshold, and directs standard officer scrutiny and issuance of FORM GST RFD-06 with speaking order. en-us Wed, 11 Jan 2023 00:00:00 +0530 Mon, 30 Jan 2023 17:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=66174 Enables unregistered recipients to obtain temporary GST registration via PAN and Aadhaar authentication to file FORM GST RFD-01 ('Refund for unregistered person') with statement 8 and supplier certificate, claim refund of tax borne where credit note issuance under section 34 is time-barred, limits refund to tax declared on invoices, requires separate applications per supplier/state, treats supplier's cancellation letter as the relevant date for two-year limitation, applies minimum refund threshold, and directs standard officer scrutiny and issuance of FORM GST RFD-06 with speaking order. Circulars GST - States Wed, 11 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/circulars?id=66174