https://www.taxtmi.com/circulars?id=70854 Unregistered recipients may claim refund of tax borne on cancelled construction-service agreements or terminated long-term insurance policies only where the supplier's credit-note period has expired. The claimant must obtain PAN-based temporary registration in the supplier's jurisdiction, complete Aadhaar authentication, provide a PAN-linked bank account, and file FORM GST RFD-01 with statement 8, the supplier's certificate, and supporting evidence. Claims are invoice-tax limited, require separate applications for different suppliers, and are refundable only proportionately where the supplier has made a partial repayment. en-us Fri, 13 Jan 2023 00:00:00 +0530 Thu, 20 Aug 2026 10:17:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=70854 Unregistered recipients may claim refund of tax borne on cancelled construction-service agreements or terminated long-term insurance policies only where the supplier's credit-note period has expired. The claimant must obtain PAN-based temporary registration in the supplier's jurisdiction, complete Aadhaar authentication, provide a PAN-linked bank account, and file FORM GST RFD-01 with statement 8, the supplier's certificate, and supporting evidence. Claims are invoice-tax limited, require separate applications for different suppliers, and are refundable only proportionately where the supplier has made a partial repayment. Circulars GST - States Fri, 13 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70854