https://www.taxtmi.com/circulars?id=66234 Enables unregistered recipients who bore tax on advance payments for services to obtain temporary registration on the common portal using PAN, complete Aadhaar authentication, enter a bank account in their name, and file FORM GST RFD-01 under the category Refund for Unregistered person with Statement 8, supplier certificate and supporting documents. Separate applications are required per supplier and per State/UT of supplier registration. If the supplier can still issue a credit note within statutory time, the credit note should be issued; where time has expired, the supplier's cancellation letter will be treated as the relevant date for refund limitation. The proper officer will process the claim and issue FORM GST RFD-06 with a detailed order. en-us Thu, 02 Feb 2023 00:00:00 +0530 Wed, 15 Mar 2023 17:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=66234 Enables unregistered recipients who bore tax on advance payments for services to obtain temporary registration on the common portal using PAN, complete Aadhaar authentication, enter a bank account in their name, and file FORM GST RFD-01 under the category Refund for Unregistered person with Statement 8, supplier certificate and supporting documents. Separate applications are required per supplier and per State/UT of supplier registration. If the supplier can still issue a credit note within statutory time, the credit note should be issued; where time has expired, the supplier's cancellation letter will be treated as the relevant date for refund limitation. The proper officer will process the claim and issue FORM GST RFD-06 with a detailed order. Circulars GST - States Thu, 02 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/circulars?id=66234