Eligibility to file a refund application in FORM GST RFD-01 for a period and category under which a NIL refund application has already been filed

Refund re filing rights: registered persons may reapply after an inadvertent NIL claim subject to specified conditions.

A registered person who has filed a NIL refund claim in FORM GST RFD-01A/RFD-01 may reapply for refund for the same period and category only if (a) a NIL refund was filed for that period and category, and (b) no refund claims under the same category have been filed for any subsequent period, with condition (b) limited to unutilized ITC for exports without tax, supplies to SEZ without tax, and inverted tax structure. Eligible applicants should file under 'Any Other' for the same period with supporting documents; the proper officer will calculate admissible refund, may require debit via FORM GST DRC-03, then issue refund and payment orders.