https://www.taxtmi.com/circulars?id=66753 Unregistered recipients who bore GST on advance or upfront payments for long-term services that are later cancelled may obtain temporary registration using PAN, complete Aadhaar authentication, supply bank account details, and file Form GST RFD-01 under 'refund for unregistered person' with Statement 8, supplier certificate and supporting documents. Refunds are available only if the credit-note issuance period has expired; the supplier's cancellation letter is the relevant date for unrendered supplies, claims cannot exceed tax declared on invoices, and only proportionate tax corresponding to amounts actually returned is refundable. en-us Wed, 28 Dec 2022 00:00:00 +0530 Mon, 21 Aug 2023 18:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=66753 Unregistered recipients who bore GST on advance or upfront payments for long-term services that are later cancelled may obtain temporary registration using PAN, complete Aadhaar authentication, supply bank account details, and file Form GST RFD-01 under 'refund for unregistered person' with Statement 8, supplier certificate and supporting documents. Refunds are available only if the credit-note issuance period has expired; the supplier's cancellation letter is the relevant date for unrendered supplies, claims cannot exceed tax declared on invoices, and only proportionate tax corresponding to amounts actually returned is refundable. Circulars GST - States Wed, 28 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/circulars?id=66753