https://www.taxtmi.com/circulars?id=62903 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 claim was filed for that period and category and (b) no refund claims under that category have been filed for any subsequent period, with condition (b) limited to unutilized ITC refunds for exports without tax, SEZ supplies without tax, and inverted duty accumulation. Eligible applicants may file under "Any Other" for the same period with supporting documents; the proper officer will calculate admissible refund, request debit via FORM GST DRC-03 if needed, and issue FORM GST RFD-06 and RFD-05 upon receipt of proof. en-us Thu, 17 Oct 2019 00:00:00 +0530 Tue, 22 Oct 2019 16:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=62903 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 claim was filed for that period and category and (b) no refund claims under that category have been filed for any subsequent period, with condition (b) limited to unutilized ITC refunds for exports without tax, SEZ supplies without tax, and inverted duty accumulation. Eligible applicants may file under "Any Other" for the same period with supporting documents; the proper officer will calculate admissible refund, request debit via FORM GST DRC-03 if needed, and issue FORM GST RFD-06 and RFD-05 upon receipt of proof. Circulars GST - States Thu, 17 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=62903