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