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of <h1>Sikkim Allows Refiling of NIL GST Refund Claims for Unutilized ITC on Exports and SEZ Supplies with Conditions Met.</h1> The circular from the Government of Sikkim addresses the issue of registered persons inadvertently filing NIL refund claims for certain periods under specific categories in FORM GST RFD-01A/RFD-01, despite having genuine refund claims. It clarifies that such persons may reapply for a refund if they meet two conditions: they filed a NIL claim for a period under a category, and no subsequent claims were filed under the same category. This applies to specific refund categories, including unutilized input tax credit on exports and supplies to SEZ without tax. Eligible persons can reapply under the 'Any Other' category with necessary documentation. Proper officers will process claims as per existing rules.
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