https://www.taxtmi.com/circulars?id=71597 Unregistered persons may seek GST refund after cancellation of construction-service agreements or premature termination of long-term insurance policies where the supplier's credit-note period has expired. The applicant must obtain temporary registration, complete Aadhaar authentication, provide a PAN-linked bank account, and file FORM GST RFD-01 with statement 8, supplier certification, and evidence of having borne the tax incidence. Separate claims and registrations are required for different suppliers or jurisdictions. The cancellation letter determines the relevant date where services remain unprovided, and a partial supplier repayment permits only proportionate tax refund. en-us Thu, 16 Nov 2023 00:00:00 +0530 Wed, 14 Oct 2026 15:17:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71597 Unregistered persons may seek GST refund after cancellation of construction-service agreements or premature termination of long-term insurance policies where the supplier's credit-note period has expired. The applicant must obtain temporary registration, complete Aadhaar authentication, provide a PAN-linked bank account, and file FORM GST RFD-01 with statement 8, supplier certification, and evidence of having borne the tax incidence. Separate claims and registrations are required for different suppliers or jurisdictions. The cancellation letter determines the relevant date where services remain unprovided, and a partial supplier repayment permits only proportionate tax refund. Circulars GST - States Thu, 16 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71597