https://www.taxtmi.com/circulars?id=71782 Registered persons who inadvertently filed a NIL refund application may reapply for the same period through the "Any Other" category with the required supporting documents. Reapplication requires a prior NIL claim and, for unutilised input tax credit refunds relating to exports, SEZ supplies, or inverted tax structure, no later-period claim under the same category. The proper officer determines eligibility and admissible refund, may require debit through FORM GST DRC-03, and then issues the refund and payment orders. en-us Fri, 27 Dec 2019 00:00:00 +0530 Wed, 28 Oct 2026 09:48:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71782 Registered persons who inadvertently filed a NIL refund application may reapply for the same period through the "Any Other" category with the required supporting documents. Reapplication requires a prior NIL claim and, for unutilised input tax credit refunds relating to exports, SEZ supplies, or inverted tax structure, no later-period claim under the same category. The proper officer determines eligibility and admissible refund, may require debit through FORM GST DRC-03, and then issues the refund and payment orders. Circulars GST - States Fri, 27 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71782