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=62747 Re-filing a refund in FORM GST RFD-01/RFD-01A after an inadvertent NIL refund is allowed only if the applicant had filed a NIL claim for that period and category and, for specified ITC-related categories, has not filed any refund for subsequent periods under the same category. Eligible applicants must file under the "Any Other" category for the same period with all supporting documents. The proper officer will compute admissible refund, may require debit from the electronic credit ledger via FORM GST DRC-03, and will issue FORM GST RFD-06 and FORM GST RFD-05 upon receipt of debit proof. en-us Thu, 10 Oct 2019 00:00:00 +0530 Fri, 11 Oct 2019 11:53:00 +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=62747 Re-filing a refund in FORM GST RFD-01/RFD-01A after an inadvertent NIL refund is allowed only if the applicant had filed a NIL claim for that period and category and, for specified ITC-related categories, has not filed any refund for subsequent periods under the same category. Eligible applicants must file under the "Any Other" category for the same period with all supporting documents. The proper officer will compute admissible refund, may require debit from the electronic credit ledger via FORM GST DRC-03, and will issue FORM GST RFD-06 and FORM GST RFD-05 upon receipt of debit proof. Circulars GST - States Thu, 10 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=62747