Refund re filing after NIL claim: conditions and procedure for submitting a subsequent GST refund application and supporting documents. 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 claim was filed for that period and category and (b) no refund claims under that category have been filed for any subsequent period, with condition (b) limited to unutilized ITC refunds for exports without tax, SEZ supplies without tax, and inverted duty accumulation. Eligible applicants may file under 'Any Other' for the same period with supporting documents; the proper officer will calculate admissible refund, request debit via FORM GST DRC-03 if needed, and issue FORM GST RFD-06 and RFD-05 upon receipt of proof.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Refund re filing after NIL claim: conditions and procedure for submitting a subsequent GST refund application and supporting documents.
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 claim was filed for that period and category and (b) no refund claims under that category have been filed for any subsequent period, with condition (b) limited to unutilized ITC refunds for exports without tax, SEZ supplies without tax, and inverted duty accumulation. Eligible applicants may file under "Any Other" for the same period with supporting documents; the proper officer will calculate admissible refund, request debit via FORM GST DRC-03 if needed, and issue FORM GST RFD-06 and RFD-05 upon receipt of proof.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
