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Refund re-filing after NIL claim allowed if conditions met; file under Any Other category with supporting documents. Re-filing a refund in FORM GST RFD-01/RFD-01A after an inadvertent NIL refund is allowed only if the applicant had filed a NIL claim for that period and category and, for specified ITC-related categories, has not filed any refund for subsequent periods under the same category. Eligible applicants must file under the 'Any Other' category for the same period with all supporting documents. The proper officer will compute admissible refund, may require debit from the electronic credit ledger via FORM GST DRC-03, and will issue FORM GST RFD-06 and FORM GST RFD-05 upon receipt of debit proof.
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Provisions expressly mentioned in the judgment/order text.
Refund re-filing after NIL claim allowed if conditions met; file under Any Other category with supporting documents.
Re-filing a refund in FORM GST RFD-01/RFD-01A after an inadvertent NIL refund is allowed only if the applicant had filed a NIL claim for that period and category and, for specified ITC-related categories, has not filed any refund for subsequent periods under the same category. Eligible applicants must file under the "Any Other" category for the same period with all supporting documents. The proper officer will compute admissible refund, may require debit from the electronic credit ledger via FORM GST DRC-03, and will issue FORM GST RFD-06 and FORM GST RFD-05 upon receipt of debit proof.
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