CBIC | Prescribing manner of filing an application for refund by unregistered persons

Last updated: 28 December 2022


The CBIC issuedCircular No. 188/20/2022-GST dated December 27, 2022regarding the Prescribing manner of filing an application for refund by unregistered persons. Instances have been brought to the notice where the unregistered buyers, who had entered into an agreement/ contract with a builder for

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