https://www.taxtmi.com/circulars?id=62836 A registered person who filed a NIL refund claim for a period and category may reapply for refund for the same period only if they filed the NIL claim and-where applicable-have not filed subsequent claims under that category; the second restriction applies to unutilized ITC for exports without tax, supplies to SEZ without tax, and inverted tax accumulation. Reapplications should use the "Any Other" category with supporting documents, after which the proper officer will calculate admissible refund, seek electronic credit ledger debit if required, and issue refund/payment orders. en-us Wed, 09 Oct 2019 00:00:00 +0530 Fri, 18 Oct 2019 14:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=62836 A registered person who filed a NIL refund claim for a period and category may reapply for refund for the same period only if they filed the NIL claim and-where applicable-have not filed subsequent claims under that category; the second restriction applies to unutilized ITC for exports without tax, supplies to SEZ without tax, and inverted tax accumulation. Reapplications should use the "Any Other" category with supporting documents, after which the proper officer will calculate admissible refund, seek electronic credit ledger debit if required, and issue refund/payment orders. Circulars GST - States Wed, 09 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=62836