https://www.taxtmi.com/circulars?id=63065 A registered person who filed a NIL refund in FORM GST RFD-01A/RFD-01 for a given period and category may reapply for refund for that 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. Condition (b) applies only to refunds of unutilized input tax credit for exports without payment, supplies to SEZ without payment, and accumulation due to inverted tax structure. Refiling may be done under "Any Other" with all supporting documents; the proper officer will calculate admissibility and, if payable, request ledger debit via FORM GST DRC-03 before issuing RFD-06 and RFD-05. en-us Mon, 14 Oct 2019 00:00:00 +0530 Wed, 06 Nov 2019 16:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=63065 A registered person who filed a NIL refund in FORM GST RFD-01A/RFD-01 for a given period and category may reapply for refund for that 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. Condition (b) applies only to refunds of unutilized input tax credit for exports without payment, supplies to SEZ without payment, and accumulation due to inverted tax structure. Refiling may be done under "Any Other" with all supporting documents; the proper officer will calculate admissibility and, if payable, request ledger debit via FORM GST DRC-03 before issuing RFD-06 and RFD-05. Circulars GST - States Mon, 14 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=63065