Refund re-filing allowed after inadvertent NIL filing when statutory eligibility and subsequent-period conditions are satisfied. A registered person who has filed a NIL refund claim in FORM GST RFD-01A/RFD-01 for a given period may re-apply for refund for that same period and category only if (a) a NIL claim was filed for that period and category, and (b) no refund claims in that category have been filed for any subsequent period; condition (b) applies only to unutilized ITC refunds for exports without tax, supplies to SEZ without tax, and inverted tax accumulation. Eligible taxpayers may file under 'Any Other' category with supporting documents and the proper officer will assess admissibility and require electronic credit ledger debit if necessary.
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 allowed after inadvertent NIL filing when statutory eligibility and subsequent-period conditions are satisfied.
A registered person who has filed a NIL refund claim in FORM GST RFD-01A/RFD-01 for a given period may re-apply for refund for that same period and category only if (a) a NIL claim was filed for that period and category, and (b) no refund claims in that category have been filed for any subsequent period; condition (b) applies only to unutilized ITC refunds for exports without tax, supplies to SEZ without tax, and inverted tax accumulation. Eligible taxpayers may file under "Any Other" category with supporting documents and the proper officer will assess admissibility and require electronic credit ledger debit if necessary.
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