CBIC prescribes the manner of filing an application for refund by unregistered persons: Circular
The CBIC has issued circular to clarify that a new functionality has been made available on the common portal which allows unregistered persons to take a temporary registration and apply for refund under the category ‘Refund for Unregistered person’. Also, the manner and procedure for filing of refund applications by unregistered persons is prescribed.
Circular No. 188-20-2022-GST
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