https://www.taxtmi.com/article/detailed?id=8767 Taxpayers who inadvertently filed a NIL refund claim may reapply for the same period and category only if they originally filed a NIL claim and have not filed refund claims under the same category for any subsequent period (the latter restriction applying to unutilized ITC for exports, supplies to SEZs, and inverted duty accumulation). Eligible applicants may file under the "Any Other" category for the same period with full supporting documents; the proper officer will assess admissibility, may require debit from the electronic credit ledger via Form GST DRC 03, and will issue Form GST RFD 06 and payment order in Form GST RFD 05 upon compliance. Rejected refunds allowed on appeal require a fresh claim under the appeal related category with supporting orders and may trigger re credit procedures in line with prior guidance. The Board has also withdrawn earlier guidance on post sale discounts. en-us Sat, 12 Oct 2019 07:44:13 +0530 Sat, 12 Oct 2019 07:44:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8767 Taxpayers who inadvertently filed a NIL refund claim may reapply for the same period and category only if they originally filed a NIL claim and have not filed refund claims under the same category for any subsequent period (the latter restriction applying to unutilized ITC for exports, supplies to SEZs, and inverted duty accumulation). Eligible applicants may file under the "Any Other" category for the same period with full supporting documents; the proper officer will assess admissibility, may require debit from the electronic credit ledger via Form GST DRC 03, and will issue Form GST RFD 06 and payment order in Form GST RFD 05 upon compliance. Rejected refunds allowed on appeal require a fresh claim under the appeal related category with supporting orders and may trigger re credit procedures in line with prior guidance. The Board has also withdrawn earlier guidance on post sale discounts. Articles Goods and Services Tax - GST Sat, 12 Oct 2019 07:44:13 +0530 https://www.taxtmi.com/article/detailed?id=8767