Eligibility to file a refund application in FORM GST RFD-01for a period and category under which a NIL refund application has already been filed

Eligibility to file a refund application in FORM GST RFD-01for a period and category under which a NIL refund application has already been filed https://www.taxtmi.com/circulars?id=63090 Registered persons who filed a NIL refund claim in FORM GST RFD-01A/RFD-01 may re-apply for refund for the same period and category only if (i) the NIL claim was filed for that period and category and (ii) no refund under the same category has been filed for any subsequent period; condition (ii) applies only to unutilized ITC on exports without tax, unutilized ITC on supplies to SEZ without tax, and unutilized ITC due to inverted tax structure. Eligible applicants must file under "Any Other" for the same period with supporting documents; officers will calculate admissible refund, seek DRC-03 debit proof, and then issue FORM GST RFD-06 and RFD-05. en-us Thu, 31 Oct 2019 00:00:00 +0530 Thu, 07 Nov 2019 10:45:00 +0530 TaxTMI RSS Generator Eligibility to file a refund application in FORM GST RFD-01for a period and category under which a NIL refund application has already been filed https://www.taxtmi.com/circulars?id=63090 Registered persons who filed a NIL refund claim in FORM GST RFD-01A/RFD-01 may re-apply for refund for the same period and category only if (i) the NIL claim was filed for that period and category and (ii) no refund under the same category has been filed for any subsequent period; condition (ii) applies only to unutilized ITC on exports without tax, unutilized ITC on supplies to SEZ without tax, and unutilized ITC due to inverted tax structure. Eligible applicants must file under "Any Other" for the same period with supporting documents; officers will calculate admissible refund, seek DRC-03 debit proof, and then issue FORM GST RFD-06 and RFD-05. Circulars GST - States Thu, 31 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=63090