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

Eligibility to file a refund application in FORM GST RFD-01 for a period and category under which a NIL refund application has already been filed. https://www.taxtmi.com/circulars?id=63174 A registered person who has filed a NIL refund claim in FORM GST RFD-01A/RFD-01 for a given period may re-apply for refund for that same period and category only if (a) a NIL claim was filed for that period and category, and (b) no refund claims in that category have been filed for any subsequent period; condition (b) applies only to unutilized ITC refunds for exports without tax, supplies to SEZ without tax, and inverted tax accumulation. Eligible taxpayers may file under "Any Other" category with supporting documents and the proper officer will assess admissibility and require electronic credit ledger debit if necessary. en-us Thu, 07 Nov 2019 00:00:00 +0530 Thu, 14 Nov 2019 16:04:00 +0530 TaxTMI RSS Generator Eligibility to file a refund application in FORM GST RFD-01 for a period and category under which a NIL refund application has already been filed. https://www.taxtmi.com/circulars?id=63174 A registered person who has filed a NIL refund claim in FORM GST RFD-01A/RFD-01 for a given period may re-apply for refund for that same period and category only if (a) a NIL claim was filed for that period and category, and (b) no refund claims in that category have been filed for any subsequent period; condition (b) applies only to unutilized ITC refunds for exports without tax, supplies to SEZ without tax, and inverted tax accumulation. Eligible taxpayers may file under "Any Other" category with supporting documents and the proper officer will assess admissibility and require electronic credit ledger debit if necessary. Circulars GST - States Thu, 07 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=63174