GST Refund Temporary Registration explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
If you are not registered under GST but paid GST on a flat booking or a long-term insurance policy that was later cancelled, the GST portal lets you file a refund claim yourself. To do that, you first take a temporary registration on the portal. It is not a normal GST registration: it exists only so that you can file the refund application and receive the money.
Notification 26/2022-CT and Circular 188/20/2022-GST (27.12.2022) created the route. The applicant obtains temporary registration on the portal using PAN, choosing the same State/UT as the supplier, completes Aadhaar authentication, and enters a bank account in their own name, linked to their PAN. The refund is filed in RFD-01 under "Refund for Unregistered Person" with Statement 8 (PDF) and the documents in Rule 89(2), including the supplier's certificate under clause (kb). One application per supplier, and separate ones for suppliers in different States.
Before you start: check you actually need this
The route exists only where the supplier cannot refund the GST itself. The ICAI Handbook on Refunds, summarising Circular 188/20/2022-GST, says that if the supplier can still issue a credit note under s.34 at the time of cancellation, the supplier should refund the tax directly and no application by the unregistered person is needed. So the first step is to ask the builder or insurer. Eligibility and the documents are covered in GST refund for unregistered persons on cancelled contracts. Our excess tax paid refund service can check this before you register.
Step 1: Temporary registration
| Requirement | Detail |
|---|---|
| Identifier | Your PAN |
| State/UT | The same State or UT in which your supplier (builder or insurer) is registered |
| Authentication | Aadhaar authentication |
| Bank account | In your own name and linked to your PAN |
If you have contracts with suppliers registered in two different States, you need a temporary registration in each of those States, because each refund application relates to a supplier in that State.
Step 2: Prepare Statement 8 and the documents
Statement 8 is the statement inserted into RFD-01 by Notification 26/2022-CT for this category, and it is uploaded as a PDF. Along with it, Rule 89(2)(ka) and (kb) require:
| Document | Rule |
|---|---|
| Invoice details: number, date, value, tax paid and payment details, with copies of invoices | 89(2)(ka) |
| Proof of payment made to the supplier | 89(2)(ka) |
| Agreement, registered agreement or contract with the supplier | 89(2)(ka) |
| Supplier's letter cancelling or terminating the agreement or contract | 89(2)(ka) |
| Details and proof of the amount received back from the supplier | 89(2)(ka) |
| Supplier's certificate: tax paid on these invoices, not adjusted by credit note, and no refund claimed or to be claimed by the supplier | 89(2)(kb) |
No CA certificate on unjust enrichment is needed where an unregistered person who has borne the tax claims the refund (proviso to Rule 89(2)(m)). Proof of tax payment is part of the file.
Step 3: File RFD-01
Log in with the temporary registration and file RFD-01 under the category "Refund for Unregistered Person". Keep in mind:
- the claim cannot exceed the tax shown in the invoices;
- one application per supplier;
- separate applications for suppliers registered in different States/UTs; and
- under s.54(14), no refund is paid where the amount is below ₹1,000.
Step 4: Time limit
Two years from the relevant date. For these cancelled long-term contracts, Circular 188/20/2022-GST treats the date of issue of the cancellation letter by the supplier as the relevant date, because the service for the unrendered portion was never received. Count carefully: see relevant date for a GST refund claim.
Step 5: Processing and sanction
The proper officer processes the claim like any other RFD-01: acknowledgement in RFD-02 or a deficiency memo in RFD-03, then a sanction order in RFD-06 with a detailed speaking order. Where the supplier refunded less than the full amount you paid, only the tax proportionate to the amount refunded is granted.
Illustration. A policyholder paid premiums of ₹10,00,000 plus GST of ₹1,80,000 on a long-term policy (illustration). The insurer terminates the policy and refunds ₹8,00,000 of premium, with no GST.
| Item | Amount |
|---|---|
| GST paid | ₹1,80,000 |
| Premium refunded as a share of premium paid | ₹8,00,000 ÷ ₹10,00,000 = 80% |
| GST refundable on proportionate basis | ₹1,44,000 |
The refund is paid to the PAN-linked bank account you gave at registration. Under s.54(8)(e), where the unregistered person has borne the tax, the refund is paid to that person, not to the Consumer Welfare Fund.
Common problems
| Problem | Fix |
|---|---|
| Temporary registration taken in your home State, not the supplier's | Register in the supplier's State/UT |
| Bank account not in your name or not linked to PAN | Use your own PAN-linked account |
| Supplier refuses the (kb) certificate | Ask for it in writing, citing Rule 89(2)(kb); without it the claim is incomplete |
| Supplier could still issue a credit note | The supplier should refund the tax; this route is not available |
| Two suppliers in one application | File separately for each supplier |
| Claim filed more than two years after the cancellation letter | Time-barred; see time-barred refund remedies |
For the home buyer's version of this process, see GST refund on flat cancellation.
Need help with a temporary registration refund?
We can check whether the supplier should refund the tax directly, obtain the supplier's certificate, set up the temporary registration in the right State and file the claim with Statement 8. See our unregistered-person and excess tax refund support, or the full GST refund service.
Key takeaways
- Temporary registration lets an unregistered buyer file a GST refund on a cancelled flat booking or long-term insurance policy.
- Register with PAN in the supplier's State/UT, complete Aadhaar authentication and give a PAN-linked bank account in your name.
- File RFD-01 under "Refund for Unregistered Person" with Statement 8 and Rule 89(2)(ka)/(kb) documents.
- File separately for each supplier; the claim cannot exceed tax on the invoices.
- The two years run from the supplier's cancellation letter.
Read next
- GST refund for unregistered persons on cancelled contracts
- GST refund on flat cancellation: home buyers
- Who can claim GST refund?
- Refund of tax on a cancelled supply and advances
Disclaimer: Positions stated as on 30 September 2026, based on the CGST Act and Rules as amended, the Finance Act 2026, and the ICAI Handbook on Refunds under GST (January 2026). Verify current notifications before filing.