https://www.taxtmi.com/article/detailed?id=12337 Unregistered buyers may claim refund of tax where a construction agreement is cancelled and the supplier cannot issue a credit note; the supplier's letter of cancellation is the relevant date for filing under section 54(1). A temporary registration on the common portal (PAN, Aadhaar authentication) allows filing Form GST RFD 01 category "Refund for Unregistered Person." Claims must be supplier wise, include invoices, agreement and cancellation letter, proof of payment and repayment, and a supplier certificate that tax was paid and no credit note or duplicate refund will be claimed. Refunds are proportionate to amounts returned and subject to a minimum refundable threshold. en-us Sat, 17 Feb 2024 13:00:26 +0530 Sat, 17 Feb 2024 13:00:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12337 Unregistered buyers may claim refund of tax where a construction agreement is cancelled and the supplier cannot issue a credit note; the supplier's letter of cancellation is the relevant date for filing under section 54(1). A temporary registration on the common portal (PAN, Aadhaar authentication) allows filing Form GST RFD 01 category "Refund for Unregistered Person." Claims must be supplier wise, include invoices, agreement and cancellation letter, proof of payment and repayment, and a supplier certificate that tax was paid and no credit note or duplicate refund will be claimed. Refunds are proportionate to amounts returned and subject to a minimum refundable threshold. Articles Goods and Services Tax - GST Sat, 17 Feb 2024 13:00:26 +0530 https://www.taxtmi.com/article/detailed?id=12337