GST Important Circular: Prescribing manner of filing an application for refund by unregistered persons
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Subject: Prescribing manner of filing an application for refund by unregistered persons
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Procedure for GST Refund to unregistered buyer in respect of under constructed flat/building booked but cancelled

✅Apply in online Form RFD-01
✅Apply within 2 yr from date of issuance of letter of cancellation
✅Documents as per Rule-89(2)
✅Maxi refund = Tax paid
✅Mini refund = 1k
✅In proportion to value refunded by the developer

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