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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....he 14th October, 2019. 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. No. CT/GST-15/Pt-I/2017/124. Several registered persons have inadvertently filed a NIL refund claim for a certain period under a particular category on the common portal in FORM GST RFD-01A/RFD-01 in spite of the fa....

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....rifies the issues raised 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. This is to ensure that all refund applications under a particular category are filed chronologically. Howev....

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....ed 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 account of exports without payment of tax; ii. Refund of unutilized ITC on account of supplies made to SEZ Unit/SEZ Developer without paymen....

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....plicable rules and in the manner detailed in para 3 of Circular No.24/2018-GST (No. CT/GST-15/2017/195 dated 25.10.2018), wherever applicable. Further, upon scrutiny of the application for completeness and eligibility, if the proper officer is satisfied that the whole or any part of the amount claimed is payable as refund, he shall request the taxpayer in writing, if required, to debit the said am....