An unregistered buyer who decides to cancel the agreement to purchase a flat can claim GST refund paid by him from the builder or the government depending upon the timeline of the cancellation of such agreement.
source https://www.caclubindia.com/articles/how-to-claim-refund-of-gst-on-cancelled-flat-or-real-estate-property-by-unregistered-dealer-49573.asp
source https://www.caclubindia.com/articles/how-to-claim-refund-of-gst-on-cancelled-flat-or-real-estate-property-by-unregistered-dealer-49573.asp
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