https://www.taxtmi.com/article/detailed?id=17390 Supplementary GST refund claims concern additional amounts omitted from an earlier claim, subsequently becoming eligible, or arising under a specific statutory mechanism. They are not an independently defined general category and depend on underlying eligibility, the relevant date, limitation, documentary evidence, and whether the amount was previously claimed, rejected, or refunded. An unclaimed eligible amount may support a further application within limitation, while an amount previously rejected generally requires the applicable appellate or statutory remedy. FORM GST RFD-01, prescribed refund calculations, reconciliation, unjust enrichment requirements, and duplication checks remain material. en-us Sat, 12 Sep 2026 08:41:58 +0530 Sat, 12 Sep 2026 08:41:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17390 Supplementary GST refund claims concern additional amounts omitted from an earlier claim, subsequently becoming eligible, or arising under a specific statutory mechanism. They are not an independently defined general category and depend on underlying eligibility, the relevant date, limitation, documentary evidence, and whether the amount was previously claimed, rejected, or refunded. An unclaimed eligible amount may support a further application within limitation, while an amount previously rejected generally requires the applicable appellate or statutory remedy. FORM GST RFD-01, prescribed refund calculations, reconciliation, unjust enrichment requirements, and duplication checks remain material. Articles Goods and Services Tax - GST Sat, 12 Sep 2026 08:41:58 +0530 https://www.taxtmi.com/article/detailed?id=17390