Eligibility to file a refund application in FORM GST RFD-01 for a period and category under which a NIL refund application has already been filed

Eligibility to file a refund application in FORM GST RFD-01 for a period and category under which a NIL refund application has already been filed https://www.taxtmi.com/circulars?id=62678 A registered person who has filed a NIL refund claim in FORM GST RFD-01A/RFD-01 may reapply for refund for the same period and category only if (a) a NIL refund was filed for that period and category, and (b) no refund claims under the same category have been filed for any subsequent period, with condition (b) limited to unutilized ITC for exports without tax, supplies to SEZ without tax, and inverted tax structure. Eligible applicants should file under "Any Other" for the same period with supporting documents; the proper officer will calculate admissible refund, may require debit via FORM GST DRC-03, then issue refund and payment orders. en-us Thu, 03 Oct 2019 00:00:00 +0530 Thu, 03 Oct 2019 18:26:00 +0530 TaxTMI RSS Generator Eligibility to file a refund application in FORM GST RFD-01 for a period and category under which a NIL refund application has already been filed https://www.taxtmi.com/circulars?id=62678 A registered person who has filed a NIL refund claim in FORM GST RFD-01A/RFD-01 may reapply for refund for the same period and category only if (a) a NIL refund was filed for that period and category, and (b) no refund claims under the same category have been filed for any subsequent period, with condition (b) limited to unutilized ITC for exports without tax, supplies to SEZ without tax, and inverted tax structure. Eligible applicants should file under "Any Other" for the same period with supporting documents; the proper officer will calculate admissible refund, may require debit via FORM GST DRC-03, then issue refund and payment orders. Circulars GST Thu, 03 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=62678