Refund application eligibility after NIL claim clarified for re-filing under GST procedures and portal conditions. Eligibility to file a refund application in FORM GST RFD-01 is clarified where a registered person has already filed a NIL refund claim for the same period and category. A fresh refund claim may be made only for the same period, subject to the prescribed conditions and documentation requirements. A registered person may re-apply through the 'Any Other' category if a NIL refund application had earlier been filed, with the procedure for scrutiny, admissible refund calculation, and ledger debit before issue of the refund and payment orders.
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Refund application eligibility after NIL claim clarified for re-filing under GST procedures and portal conditions.
Eligibility to file a refund application in FORM GST RFD-01 is clarified where a registered person has already filed a NIL refund claim for the same period and category. A fresh refund claim may be made only for the same period, subject to the prescribed conditions and documentation requirements. A registered person may re-apply through the "Any Other" category if a NIL refund application had earlier been filed, with the procedure for scrutiny, admissible refund calculation, and ledger debit before issue of the refund and payment orders.
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