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Desk of CA. Praveen Sharma

Series- 401

Refund by Unregistered Person

Link of Video:

1- Circular No. 188/20/2022-GST - Prescribing manner of filing an application for refund by unregistered persons (URP).

2- Notification No. 26/2022- CT inserting Rule 89(2)(ka) and Rule 89(2)(kb).

3- Contact Entered then Cancelled by the Builder/Insurance Companies due to non-completion or delay or any other reasons.

4- The period of issuance of the Credit Note is expired.

5- The supplier refund the amount to the buyer, after deducting the amount of tax collected by him from the buyer.

6- Refund application filed by the URP in RFD-01.

7- URP shall obtain TMP Registration, Select the state of the Supplier (Difference Suppliers-Separate Applications), undergo aadhaar authentication, and give bank details.

8- Statement 8 in PDF format, Certificate from Supplier, other docs. uploaded.

9- Relevant date is the date of issuance of letter of cancellation of the contract/agreement for supply by the Supplier.

10- No Refund if the amount is less than 1000 Rs.

11- Proportionate refund can apply if the amount paid back by the supplier to the URP is less than the amount paid by such URP to the Supplier.


CA. Praveen Sharma