https://www.taxtmi.com/circulars?id=70650 Unregistered recipients may seek GST refund for tax borne on cancelled construction-service agreements or terminated long-term insurance policies only when the period for supplier-issued credit notes has expired. The applicant must obtain temporary registration, complete Aadhaar authentication, file FORM GST RFD-01 with statement 8, supplier certification and supporting evidence, and use a PAN-linked bank account. The supplier's cancellation letter determines the relevant date for incomplete long-term supplies. Refund is limited to invoice tax and, where consideration is partly returned, to proportionate tax. en-us Tue, 03 Jan 2023 00:00:00 +0530 Mon, 03 Aug 2026 15:36:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=70650 Unregistered recipients may seek GST refund for tax borne on cancelled construction-service agreements or terminated long-term insurance policies only when the period for supplier-issued credit notes has expired. The applicant must obtain temporary registration, complete Aadhaar authentication, file FORM GST RFD-01 with statement 8, supplier certification and supporting evidence, and use a PAN-linked bank account. The supplier's cancellation letter determines the relevant date for incomplete long-term supplies. Refund is limited to invoice tax and, where consideration is partly returned, to proportionate tax. Circulars GST - States Tue, 03 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70650