Regarding eligibility for filing a refund application in Form GST RFD-01 for a specific period and category, in cases where an application declaring 'Nil' refund for the said period and category has already been filed
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Nil refund declaration and GST refund filing eligibility clarified for the same period and category. Eligibility for filing a refund application in Form GST RFD-01 for a specified period and category is addressed where an application declaring Nil refund for the same period and category has already been filed. The communication forwards the corresponding GST circular and directs State Tax officers to be informed of its contents and to ensure compliance with the clarification on refund filing eligibility.
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.
Nil refund declaration and GST refund filing eligibility clarified for the same period and category.
Eligibility for filing a refund application in Form GST RFD-01 for a specified period and category is addressed where an application declaring Nil refund for the same period and category has already been filed. The communication forwards the corresponding GST circular and directs State Tax officers to be informed of its contents and to ensure compliance with the clarification on refund filing eligibility.
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