Procedure for getting GST refund on cancellation of Flat / Supply of Service Contract



Quick Summary
Following the 48th GST Council meeting, new rules allow buyers to claim GST refunds on cancelled flat bookings or service contracts. This procedure, detailed in Notification No 26/2022 and Circular No 188/20/2022, aims to reduce disputes between buyers and service providers. Unregistered buyers can now apply for a refund by obtaining a temporary GST registration, filing Form RFD-01, and providing necessary documentation, including proof of cancellation and supplier certificates.

48th GST Council meeting was held on 17th Dec 2022 via virtual modes. In the said meeting, it is was decided to provide solution for GST Refund to buyer on cancellation of Flat Booked or any other cancellation/termination of supply of service contract. Accordingly, Government has issued Notification
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