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=71688 GST refund procedure permits re-application where a registered person inadvertently filed a NIL refund in FORM GST RFD-01A/RFD-01. For specified unutilized input tax credit refunds, no subsequent claim under the same category may have been filed; this condition does not apply to other categories. The claim must be filed under the 'Any Other' category for the same period, with required supporting documents. Following scrutiny, the proper officer may require debit from the electronic credit ledger through FORM GST DRC-03 before issuing refund and payment orders. en-us Fri, 20 Dec 2019 00:00:00 +0530 Thu, 22 Oct 2026 17:23:52 +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=71688 GST refund procedure permits re-application where a registered person inadvertently filed a NIL refund in FORM GST RFD-01A/RFD-01. For specified unutilized input tax credit refunds, no subsequent claim under the same category may have been filed; this condition does not apply to other categories. The claim must be filed under the 'Any Other' category for the same period, with required supporting documents. Following scrutiny, the proper officer may require debit from the electronic credit ledger through FORM GST DRC-03 before issuing refund and payment orders. Circulars GST - States Fri, 20 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71688