https://www.taxtmi.com/circulars?id=71410 GST refund reapplication may be made where a registered person inadvertently filed a NIL claim in FORM GST RFD-01A/RFD-01 for a particular period and category despite having a genuine refund entitlement. Eligible persons must file the renewed claim under the "Any Other" category for the same period and provide required supporting documents. For specified unutilized input tax credit refund categories, no subsequent-period claim under the same category may have been filed. The proper officer must scrutinise eligibility, determine the admissible amount, and may require debit from the electronic credit ledger before issuing refund and payment orders. en-us Sun, 20 Oct 2019 00:00:00 +0530 Tue, 22 Sep 2026 12:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71410 GST refund reapplication may be made where a registered person inadvertently filed a NIL claim in FORM GST RFD-01A/RFD-01 for a particular period and category despite having a genuine refund entitlement. Eligible persons must file the renewed claim under the "Any Other" category for the same period and provide required supporting documents. For specified unutilized input tax credit refund categories, no subsequent-period claim under the same category may have been filed. The proper officer must scrutinise eligibility, determine the admissible amount, and may require debit from the electronic credit ledger before issuing refund and payment orders. Circulars GST - States Sun, 20 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71410