https://www.taxtmi.com/circulars?id=66448 Enables unregistered recipients who paid tax on pre paid long term services to obtain refunds when contracts are cancelled and the supplier cannot issue a credit note: applicants must obtain temporary PAN based registration, complete Aadhaar authentication, provide a bank account in their name, and file Form GST RFD 01 with statement 8, supplier certificate and supporting documents; refund is limited to tax on relevant invoices, separate applications are required per supplier and State, the supplier's cancellation letter is the relevant date where no receipt date exists, and proper officers must process claims and issue RFD 06 with a speaking order. en-us Wed, 18 Jan 2023 00:00:00 +0530 Mon, 19 Jun 2023 17:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=66448 Enables unregistered recipients who paid tax on pre paid long term services to obtain refunds when contracts are cancelled and the supplier cannot issue a credit note: applicants must obtain temporary PAN based registration, complete Aadhaar authentication, provide a bank account in their name, and file Form GST RFD 01 with statement 8, supplier certificate and supporting documents; refund is limited to tax on relevant invoices, separate applications are required per supplier and State, the supplier's cancellation letter is the relevant date where no receipt date exists, and proper officers must process claims and issue RFD 06 with a speaking order. Circulars GST - States Wed, 18 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/circulars?id=66448