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of <h1>Reapply for GST Refunds: Clarification on Eligibility After Filing NIL Application Under Specific Conditions and Categories.</h1> The circular addresses the eligibility for filing a refund application in FORM GST RFD-01 when a NIL refund application has already been submitted. It clarifies that registered persons who incorrectly filed a NIL refund can reapply for the same period and category if they meet specific conditions: they must not have filed any subsequent refund claims under the same category. This applies to refunds for unutilized input tax credit on exports, supplies to SEZ units, and inverted tax structures. Eligible persons can reapply under the 'Any Other' category with necessary documentation. The process for refund approval and issuance is outlined, and any implementation difficulties should be reported to the Commissioner.
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