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=63569 A registrant who filed a NIL refund in FORM GST RFD-01A/RFD-01 may reapply for the same period and category only if a NIL refund was filed and no refund in that category was filed for any subsequent period; the second condition applies only to unutilized input tax credit refunds for exports without tax, supplies to SEZ without tax, and accumulation due to inverted tax structure. Re-applications should be filed under "Any Other" for the same period with all supporting documents, and admissible refunds will be computed and processed following debit from the electronic credit ledger. en-us Thu, 03 Oct 2019 00:00:00 +0530 Wed, 25 Mar 2020 17:26:00 +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=63569 A registrant who filed a NIL refund in FORM GST RFD-01A/RFD-01 may reapply for the same period and category only if a NIL refund was filed and no refund in that category was filed for any subsequent period; the second condition applies only to unutilized input tax credit refunds for exports without tax, supplies to SEZ without tax, and accumulation due to inverted tax structure. Re-applications should be filed under "Any Other" for the same period with all supporting documents, and admissible refunds will be computed and processed following debit from the electronic credit ledger. Circulars GST - States Thu, 03 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=63569