GST circular on prescribing manner of filing an application for refund by unregistered persons (dated- 03.01.2023) – Government of Maharashtra

  • 11th, January 2023
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GST circular on prescribing manner of filing an application for refund by unregistered persons (dated- 03.01.2023) – Government of Maharashtra

  • The Government of Maharashtra issued a circular prescribing a new functionality which is made available on the common portal enabling the unregistered person to take temporary registration and apply for a refund under the category ‘Refund for Unregistered person’ in cases where the contract/agreement for the supply of services of construction of flat/ building has been cancelled or where long-term insurance policy has been terminated. Please refer to the circular for more details.
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