CBIC prescribes the manner of filing an application for refund by unregistered persons: Circular
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- By Chetan Kulasri
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- Last Updated on 29 December, 2022
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Circular No. 188/20/2022-GST dated December 27th, 2022
The CBIC has issued circular to clarify that 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’. The date of issuance of letter of cancellation of the contract/ agreement for supply by the supplier will be considered as the date of receipt of the services by the applicant. Also, the manner and procedure for filing of refund applications by unregistered persons is prescribed.
Click Here To Read The Full Circular
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