TaxTMI 
TaxTMI 
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
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....Taxes Vanijya Therige Karyalaya, Gandhinagar, Bengaluru-560009, Dated: 09-10-2019 COMMISSIONER OF COMMERCIAL TAXES CIRCULAR No. GST-15/2019-20 Subject : 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 - regarding Several registered persons have inadvertently filed a NIL refund claim for....
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....aka Goods and Services Tax Act, 2017 (hereinafter referred to as "KGST Act"), the issues raised are hereby clarified as below: 2. Whenever a registered person proceeds to claim refund in FORM GST RFD-01A/RFD-01 under a category for a particular period on the common portal, the system pops up a message box asking whether he wants to apply for 'NIL' refund for the selected period. T....
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....-01A/RFD-01 for a certain period under a particular category; and b. No refund claims in FORM GST RFD-01A/RFD-01 must have been filed by the registered person under the same category for any subsequent period. It may be noted that condition (b) shall apply only for refund claims falling under the following categories: i. Refund of unutilized input tax credit (ITC) on acc....
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....uired to be otherwise submitted with the refund claim. 5. On receipt of the claim, the proper officer shall calculate the admissible refund amount as per the applicable rules and in the manner detailed in para 3 of Circular No. GST-28/2018-19 dated 25.03.2019, wherever applicable. Further, upon scrutiny of the application for completeness and eligibility, if the proper officer is satisfie....