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TMI BlogPrescribing manner of filing an application for refund by unregistered persons—InstructionsX X X X Extracts X X X X X X X X Extracts X X X X ..... tract 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 Andhra Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as APGST 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 f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 the Andhra Pradesh Goods and Services Tax Rules, 2017 (hereinafter referred to as APGST Rules ) has been amended and statement 8 has been inserted in Form GST RFD-01 vide Go. Ms. No.16, Revenue (CT-II) Department, dated January 12, 2023 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orm 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 APGST 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 APGST 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 S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... person in terms of provisions of clause (g) in Explanation (2) under section 54 of the APGST 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, 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 APGST Act, date ..... X X X X Extracts X X X X X X X X Extracts X X X X
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