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GST adjustment/refund, Goods and Services Tax - GST

Issue Id: - 116079
Dated: 28-2-2020
By:- Chaitanya Smaran
GST adjustment/refund

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I had booked a house and the builder has raised an invoice in march 2019 and they paid GST to Government in March 2019. Later I did not like the house and decided to cancel in October 2019, now the builder is saying that he cannot refund the amount because he has already paid the GST in March 2019 and they could have claimed for a refund only before September 2019. That house was later sold to another individual and the builder is saying that they have paid the GST again for the same house. Please advise how I can get back the amount.

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Showing Replies 1 to 11 of 11 Records

1 Dated: 29-2-2020
By:- KASTURI SETHI

Refund can be claimed within two years from the date of payment of tax under Section 54 (1) read with Section 54(8) (c) & (e) of CGST Act. Either you or builder can apply for. If you apply for refund claim, you will get disclaimer certificate from the builder and attach with the refund application.


2 Dated: 29-2-2020
By:- CAVenkataprasad Pasupuleti

Yes. I endorse the views of Mr. Kasturi, either of you or builder can go for refund.


3 Dated: 1-3-2020
By:- Pavan Mahulkar

If You are unregistered under GST, Builder can't claim the refund...It will be the case of unjust enrichment..

Nor you could claim it, it will be credited to consumer fund...


4 Dated: 1-3-2020
By:- KASTURI SETHI

If buyer claims refund claim, no issue of unjust enrichment.


5 Dated: 1-3-2020
By:- Pavan Mahulkar

If buyer is ultimate unregistered Consumer,

He Can't claim refund...


6 Dated: 1-3-2020
By:- CAVenkataprasad Pasupuleti

Registration is not a prerequisite for claiming refund. Developer shall return the GST amount to the buyer and then apply for refund, then there would not be a unjust enrichment. Alternatively, buyer can claim refund directly.


7 Dated: 1-3-2020
By:- KASTURI SETHI

Yes. This method is full of legal force and has more practicability.


8 Dated: 3-3-2020
By:- Chaitanya Smaran

Thank you Sir,

If I have to claim the refund please advise the procedure.


9 Dated: 5-3-2020
By:- KASTURI SETHI

Procedure is laid down in Board's Circular No. 125/44/2019-GST, dated 18-11-2019. You are to obtain disclaimer certificate from the builder and the same is to be attached with the prescribed application FORM-GST-RFD-01 under Rule 89(1) of CGST Rules.


10 Dated: 5-3-2020
By:- Chaitanya Smaran

Sir, Iam an individual and not registered in GST. The circular says that we have to apply for refund through GST portal only. Can I register now and then apply for refund?


11 Dated: 6-3-2020
By:- KASTURI SETHI

Visit the office of jurisdictional GST Range Officer for filing refund claim manually.


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