The GST regime in India has made it mandatory for businesses to register themselves under the GST Act, and only registered businesses can claim GST refunds. However, there are scenarios where unregistered persons can claim GST refunds, subject to certain conditions.
The process of claiming GST refunds by unregistered persons is different from that of registered persons. In this article, we will discuss the manner of filing the application for GST refunds by unregistered persons.
An unregistered person refers to a person who is not registered under the GST Act. An unregistered person can include a casual taxable person, an individual dealing in exempted goods or services, or a person who is not liable to register under the GST Act.
An unregistered person can claim a refund of GST paid on the supply of goods or services made to him if he satisfies the following conditions:
The application for claiming a refund of GST by an unregistered person can be filed through FORM GST RFD-01A. The application can be filed by the unregistered person himself or through an authorized representative. The following steps need to be followed while filing the application for GST refund:
The applicant needs to login to the GST portal using his PAN number and password.
After logging in, the applicant needs to click on the ‘Services’ tab and select ‘Refunds’ from the drop-down menu.
Under the ‘Refunds’ section, the applicant needs to select ‘Application for Refund’ and proceed.
The applicant needs to select ‘Refund of Unutilized Input Tax Credit’ as the type of refund and proceed.
The applicant needs to fill in the required details in FORM GST RFD-01A, such as the GSTIN of the supplier, details of the goods or services for which the refund is claimed, the amount of refund claimed, etc.
The applicant needs to upload the supporting documents, such as the invoice, receipt, bank statement, etc., along with the application for GST refund.
After filling in all the required details and uploading the supporting documents, the applicant needs to submit the application for GST refund.
Unregistered persons can claim GST refunds subject to certain conditions. The procedure for filing an application for GST refund by an unregistered person is different from that of a registered person. The application can be filed through FORM GST RFD-01A, and the applicant needs to follow the above mentioned steps for filing the application. It is advisable to seek professional help while filing the application for GST refund by an unregistered person.
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