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 ..... 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 Assam Goods and Service Tax Act, 2017 (hereinafter referred to as 'Assam GST Act') may already have got expired by that time. In such cases, the supplier may refund the amount to the buyer, after deducting the amount of tax collected by him from the buyer. 1.2 Similar situation may arise in cases of long-term insurance policies where premium for the entire period o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Assam Goods and Service Tax Rules, 2017 (hereinafter referred to as 'Assam GST Rules') has been amended and statement 8 has been inserted in FORM GST RFD-01 to provide for the documents required to be furnished along with the application of refund by the unregistered persons and the statement to be uploaded along with the said refund appl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e requisite documents as per the provisions of sub-rule (2) of rule 89 of the Assam GST 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 Assam GST Rules along with the refund application. The applicant shall also upload any other document(s) to support his claim that he has paid and borne the incidence of tax and that the said amount is refundable to him. 4.3 Separate applications for refund have to be filed in respect of invoices issued by different suppliers. Further, where the suppliers, in respect of whos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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, it has been decided that for the purpose of determining relevant date in terms of clause (g) of Explanation (2) under section 54 of the Assam GST Act, date of issuance of letter of cancellation of the contract/ agreement for supply by the supplier will be considered as the date of rece ..... X X X X Extracts X X X X X X X X Extracts X X X X
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