https://www.taxtmi.com/circulars?id=71757 Unregistered recipients may claim refund of GST borne on cancelled construction-service agreements or prematurely terminated long-term insurance policies only where the period for the supplier to issue a credit note has expired. The claimant must obtain temporary registration, 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. Separate claims are required for different suppliers. Refund cannot exceed invoice tax and is proportionately restricted where the supplier has returned only part of the amount paid. en-us Mon, 24 Apr 2023 00:00:00 +0530 Tue, 27 Oct 2026 10:49:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71757 Unregistered recipients may claim refund of GST borne on cancelled construction-service agreements or prematurely terminated long-term insurance policies only where the period for the supplier to issue a credit note has expired. The claimant must obtain temporary registration, 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. Separate claims are required for different suppliers. Refund cannot exceed invoice tax and is proportionately restricted where the supplier has returned only part of the amount paid. Circulars GST - States Mon, 24 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71757