Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Taxpayers Can Reapply for GST Refunds if Nil Claims Filed by Mistake; Follow Specific Conditions and Procedures.</h1> Registered persons who have inadvertently filed a NIL refund claim in FORM GST RFD-01 for a specific period and category can reapply for a refund under certain conditions. They must not have filed any subsequent refund claims under the same category. This applies to refunds for unutilized input tax credit related to exports without tax, supplies to SEZs without tax, and accumulation due to inverted tax structure. If conditions are met, claims should be filed under the 'Any Other' category with necessary documentation. Proper officers will process these claims as per established procedures. Difficulties in implementation should be reported to the Chief Commissioner of State Tax.
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