CBIC prescribes the manner of filing an application for refund by unregistered persons. by ashutoshteamlogic | Jan 3, 2023 | Indirect Taxes | 0 comments CBIC prescribes the manner of filing an application for refund by unregistered persons. Circular No. 188/20/2022 – GST dated 27-12-2022. Submit a Comment Cancel replyYour email address will not be published. Required fields are marked *Comment * Name * Email * Website Save my name, email, and website in this browser for the next time I comment.