Q: After GST implementation, whether service tax refund can be made to unregistered person and same can be claimed from department?
No. Every registered person under existing law shall have to register under GST. If registered, refund available.
Refer to sub-sections (3), (4) and (5) of Section 142 of CGST Act.
[ Reply on 03.06.2017 at 4.22 am as per Twitter Account of Govt of India for GST queries of Taxpayers ]
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