https://www.taxtmi.com/circulars?id=69382 Enables unregistered recipients who bore GST on advance payments for cancelled construction contracts or terminated long-term insurance to obtain temporary registration via PAN, complete Aadhaar authentication, provide PAN-linked bank details, and file FORM GST RFD-01 under 'Refund for unregistered person' uploading Statement 8 and the supplier's certificate. Refunds cannot exceed tax declared on invoices, are subject to the minimum statutory threshold, require separate applications per supplier/state, and rely on the supplier's cancellation letter as the relevant date where no receipt date exists; proper officers will process and issue FORM GST RFD-06 with a speaking order. en-us Tue, 28 Mar 2023 00:00:00 +0530 Fri, 13 Mar 2026 11:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=69382 Enables unregistered recipients who bore GST on advance payments for cancelled construction contracts or terminated long-term insurance to obtain temporary registration via PAN, complete Aadhaar authentication, provide PAN-linked bank details, and file FORM GST RFD-01 under 'Refund for unregistered person' uploading Statement 8 and the supplier's certificate. Refunds cannot exceed tax declared on invoices, are subject to the minimum statutory threshold, require separate applications per supplier/state, and rely on the supplier's cancellation letter as the relevant date where no receipt date exists; proper officers will process and issue FORM GST RFD-06 with a speaking order. Circulars GST - States Tue, 28 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/circulars?id=69382