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    <title>Regarding eligibility for filing a refund application in Form GST RFD-01 for a specific period and category, in cases where an application declaring &#039;Nil&#039; refund for the said period and category has already been filed</title>
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    <description>Eligibility for filing a refund application in Form GST RFD-01 for a specified period and category is addressed where an application declaring Nil refund for the same period and category has already been filed. The communication forwards the corresponding GST circular and directs State Tax officers to be informed of its contents and to ensure compliance with the clarification on refund filing eligibility.</description>
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