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GST Refund for Unregistered Persons: Who Can Claim?

Under GST law, whenever any excess tax is paid by the registered person, he can apply for refund of the same. Have you ever thought about the claim of refund by the person who is not even registered under GST. This article explores when and how an unregistered person can claim a refund under the GST regime Recommendation by the Council Meeting: Earlier there was no procedure for claim of refund of tax borne by the.................... Read More