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=70757 GST refund claims may be re-filed after an inadvertent NIL application for the same period and category where prescribed conditions are met. No subsequent-period claim under that category must have been filed for refunds involving unutilised input tax credit on exports, SEZ supplies, or inverted tax structure; this restriction does not apply to other categories. The fresh claim must be filed under the "Any Other" category for the same period with supporting documents. Following scrutiny, the proper officer may require electronic credit ledger debit before issuing refund and payment orders. en-us Wed, 16 Oct 2019 00:00:00 +0530 Tue, 11 Aug 2026 15:03:00 +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=70757 GST refund claims may be re-filed after an inadvertent NIL application for the same period and category where prescribed conditions are met. No subsequent-period claim under that category must have been filed for refunds involving unutilised input tax credit on exports, SEZ supplies, or inverted tax structure; this restriction does not apply to other categories. The fresh claim must be filed under the "Any Other" category for the same period with supporting documents. Following scrutiny, the proper officer may require electronic credit ledger debit before issuing refund and payment orders. Circulars GST - States Wed, 16 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70757