Flat Booking Cancelled? Reclaim Your 12% GST

If your flat booking was cancelled or your housing project was terminated, you are legally entitled to get the GST you paid refunded. UP RERA has confirmed this right, and buyers can claim it from the developer or directly from the GST department.

Here's what happened: UP RERA has clarified that homebuyers are entitled to a full GST refund when a flat booking is cancelled or a project is terminated by the developer.. GST at 5% (affordable housing) or 12% (other residential projects) is collected by the developer at the time of booking — this amount must be returned to you on cancellation.. If the developer fails to refund the GST, buyers can approach the GST department directly to claim the refund under the GST Act's refund provisions..

What you should do: Gather all payment receipts showing GST paid to your developer — you will need these as proof for any refund claim.. Write a formal cancellation letter to your developer requesting a full refund including GST, citing your rights under RERA and the GST Act.. If the developer refuses or delays, file a refund application directly with your jurisdictional GST officer using Form RFD-01 within 2 years of the cancellation date..

The 2-year deadline to file a GST refund with the department starts from the date of cancellation — not your original booking date. Don't wait for the developer to act.