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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 ..... celled 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 Sikkim Goods and Service Tax Act, 2017 (hereinafter referred to as 'SGST 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 of term of policy is paid upfront along with applicable GST and the policy is subsequently required to be terminated prematurely d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Sikkim Goods and Service Tax Rules, 2017 (hereinafter referred to as 'SGST Rules') has been amended and statement 8 has been inserted in FORM GST RFD-01 vide Notification No. 26/2022-State Tax dated 26.12.2022 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 application. 3. In order to ensure uniformity in the implementation of the above provisions of the law across field f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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 SGST 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 whose invoices refund is to be claimed, are registered in different States/UTs, the applicant shall obtain temporary registration in the each of the concerned States/UTs where the said s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 SGST Act, 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. 6. Minimum refund amount Sub-section (14) of section 54 of the SGST Act provides that no refund under subsection (5) or sub-section (6) shall be paid to an applicant, if amount ..... X X X X Extracts X X X X X X X X Extracts X X X X
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