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of <h1>Reapply for GST Refunds on NIL Applications: Circular Clarifies Conditions for Unutilized ITC and Export Claims.</h1> The circular addresses the issue of registered persons inadvertently filing a NIL refund application in FORM GST RFD-01 for a certain period and category, despite having a valid refund claim. It clarifies that such persons may reapply for a refund if they meet specific conditions: having filed a NIL refund for the period and not having filed any subsequent refund claims in the same category. This applies to refunds related to unutilized input tax credit (ITC) for exports, supplies to SEZs, and inverted tax structures. Eligible applicants can reapply under the 'Any Other' category with necessary documentation. The circular also outlines the procedure for processing such claims and requests public dissemination of these instructions.
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