The Uttar Pradesh Real Estate Regulatory Authority (UP RERA) issues new guidelines outlining how homebuyers can seek refunds if promoters collect Goods and Services Tax (GST) above the notified rates or in situations involving cancelled projects and terminated agreements. The authority instructs promoters to collect GST strictly at the notified rates, aimed at preventing overcharging. For homebuyers, UP RERA lays out a process to apply for refunds related to cancellations and terminations of agreements, including cases where the project does not proceed or the buyer’s contract ends. The guidelines also address documentation for applicants: unregistered allottees are required to obtain temporary GST registration in order to submit refund applications. Overall, UP RERA’s clarifications are intended to ensure that GST collected is aligned with regulatory rates and that eligible homebuyers can pursue refund claims through a defined procedure.