Re-filing refund claim eligibility: conditions and procedure for correcting inadvertently filed NIL refund applications. Registered persons who filed a NIL refund claim in FORM GST RFD-01A/RFD-01 may re-apply for refund for the same period and category only if (i) the NIL claim was filed for that period and category and (ii) no refund under the same category has been filed for any subsequent period; condition (ii) applies only to unutilized ITC on exports without tax, unutilized ITC on supplies to SEZ without tax, and unutilized ITC due to inverted tax structure. Eligible applicants must file under 'Any Other' for the same period with supporting documents; officers will calculate admissible refund, seek DRC-03 debit proof, and then issue FORM GST RFD-06 and RFD-05.
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Provisions expressly mentioned in the judgment/order text.
Re-filing refund claim eligibility: conditions and procedure for correcting inadvertently filed NIL refund applications.
Registered persons who filed a NIL refund claim in FORM GST RFD-01A/RFD-01 may re-apply for refund for the same period and category only if (i) the NIL claim was filed for that period and category and (ii) no refund under the same category has been filed for any subsequent period; condition (ii) applies only to unutilized ITC on exports without tax, unutilized ITC on supplies to SEZ without tax, and unutilized ITC due to inverted tax structure. Eligible applicants must file under "Any Other" for the same period with supporting documents; officers will calculate admissible refund, seek DRC-03 debit proof, and then issue FORM GST RFD-06 and RFD-05.
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