Refund application eligibility clarified for periods with a prior nil refund filing under the GST framework. Clarification on eligibility to file a refund application in FORM GST RFD-01 for a period and category where a NIL refund application has already been filed. The instruction is issued to ensure uniform implementation of the refund provisions across field formations and directs officers to follow the clarification for consistent treatment of such refund claims under the State GST framework.
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 application eligibility clarified for periods with a prior nil refund filing under the GST framework.
Clarification on eligibility to file a refund application in FORM GST RFD-01 for a period and category where a NIL refund application has already been filed. The instruction is issued to ensure uniform implementation of the refund provisions across field formations and directs officers to follow the clarification for consistent treatment of such refund claims under the State GST framework.
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