The Government of Maharashtra has issued a circular on the manner of filing an application for refund by unregistered persons. The circular was issued on 3rd January, 2023.
This has a reference to the Circular by the Central Bureau of Indirect Taxes (CBIC) dated 27th December, 2022 which prescribed the manner in which unregistered persons could make an application for obtaining refunds of tax.
The present circular by the Maharashtra Govt. states the prior circular issued by the CBIC dated 27th December, 2022 shall be made applicable in the implementation of the Maharashtra Goods and Services Tax (MGST) Act, 2017.