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=71264 A registered person who inadvertently filed a NIL refund claim in FORM GST RFD-01A/RFD-01 may seek refund again for the same period by filing under the "Any Other" category with the required supporting documents. For specified unutilised input tax credit refund categories, refiling requires that no subsequent-period refund claim under the same category has been filed. The proper officer examines eligibility, determines the admissible amount, may require electronic credit ledger debit through FORM GST DRC-03, and may issue the prescribed refund and payment orders after proof of debit. en-us Tue, 11 Aug 2020 00:00:00 +0530 Fri, 11 Sep 2026 12:09:00 +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=71264 A registered person who inadvertently filed a NIL refund claim in FORM GST RFD-01A/RFD-01 may seek refund again for the same period by filing under the "Any Other" category with the required supporting documents. For specified unutilised input tax credit refund categories, refiling requires that no subsequent-period refund claim under the same category has been filed. The proper officer examines eligibility, determines the admissible amount, may require electronic credit ledger debit through FORM GST DRC-03, and may issue the prescribed refund and payment orders after proof of debit. Circulars GST - States Tue, 11 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71264