https://www.taxtmi.com/circulars?id=66454 Enables unregistered persons who bore tax on cancelled construction contracts or terminated long term insurance policies to obtain temporary registration via PAN with Aadhaar authentication, submit bank details, and file Form GST RFD 01 under 'refund for unregistered person' with statement 8, supplier certificate and supporting documents. Refunds are capped by the tax declared on relevant invoices; the supplier's cancellation letter is the relevant date where no service receipt exists, and separate claims are required for different suppliers and different States/UTs. en-us Fri, 13 Jan 2023 00:00:00 +0530 Tue, 20 Jun 2023 17:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=66454 Enables unregistered persons who bore tax on cancelled construction contracts or terminated long term insurance policies to obtain temporary registration via PAN with Aadhaar authentication, submit bank details, and file Form GST RFD 01 under 'refund for unregistered person' with statement 8, supplier certificate and supporting documents. Refunds are capped by the tax declared on relevant invoices; the supplier's cancellation letter is the relevant date where no service receipt exists, and separate claims are required for different suppliers and different States/UTs. Circulars GST - States Fri, 13 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/circulars?id=66454