https://www.taxtmi.com/circulars?id=69822 Eligibility to file a refund application in FORM GST RFD-01 is clarified where a registered person has already filed a NIL refund claim for the same period and category. A fresh refund claim may be made only for the same period, subject to the prescribed conditions and documentation requirements. A registered person may re-apply through the "Any Other" category if a NIL refund application had earlier been filed, with the procedure for scrutiny, admissible refund calculation, and ledger debit before issue of the refund and payment orders. en-us Thu, 24 Oct 2019 00:00:00 +0530 Wed, 29 Apr 2026 12:56:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=69822 Eligibility to file a refund application in FORM GST RFD-01 is clarified where a registered person has already filed a NIL refund claim for the same period and category. A fresh refund claim may be made only for the same period, subject to the prescribed conditions and documentation requirements. A registered person may re-apply through the "Any Other" category if a NIL refund application had earlier been filed, with the procedure for scrutiny, admissible refund calculation, and ledger debit before issue of the refund and payment orders. Circulars GST - States Thu, 24 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=69822