TMI BlogPrescribing manner of filing an application for refund by unregistered personsX X X X Extracts X X X X X X X X Extracts X X X X ..... Instances have been brought to the notice where the unregistered buyers, who had entered into an agreement/ contract with a builder for supply of services of construction of flats/ building, etc. and had paid the amount towards consideration for such service, either fully or partially, along with applicable tax, had to get the said contract/ agreement cancelled subsequently due to non-completion or delay in construction activity in time or any other reasons. In a number of such cases, the period for issuance of credit note on account of such cancellation of service under the provisions of section 34 of the Central Goods and Service Tax Act, 2017 (hereinafter referred to as CGST Act ) may already have got expired by that time. In such c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... person, the said refund shall be paid to him instead of being credited to Consumer Welfare Fund (CWF). 2.1 In order to enable such unregistered person to file application for refund under sub-section (1) of section 54 , in cases where the contract/agreement for supply of services of construction of flat/ building has been cancelled or where long-term insurance policy has been terminated, a new functionality has been made available on the common portal which allows unregistered persons to take a temporary registration and apply for refund under the category Refund for Unregistered person . Further, sub-rule (2) of rule 89 of Central Goods and Service Tax Rules, 2017 (hereinafter referred to as CGST Rules ) has been amended a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... count which is in his name and has been obtained on his PAN. 4.2 The application for refund shall be filed in FORM GST RFD-01 on the common portal under the category Refund for unregistered person . The applicant shall upload statement 8 (in pdf format) and all the requisite documents as per the provisions of sub-rule (2) of rule 89 of the CGST Rules . The refund amount claimed shall not exceed the total amount of tax declared on the invoices in respect of which refund is being claimed. Further, the applicant shall also upload the certificate issued by the supplier in terms of clause (kb) of sub-rule (2) of rule 89 of the CGST Rules along with the refund application. The applicant shall also upload any other document(s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her, the relevant date in respect of cases of refund by a person other than supplier is the date of receipt of goods or services or both by such person in terms of provisions of clause (g) in Explanation (2) under section 54 of the CGST Act . However, in respect of cases where the supplier and the unregistered person (recipient) have entered into a long-term contract/ agreement for the supply, with the provision of making payment in advance or in instalments, for example- construction of flats or long-term insurance policies, if the contract is cancelled/ terminated before completion of service for any reason, there may be no date of receipt of service, to the extent supply has not been made/ rendered. Therefore, in such type of cases, i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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