TaxTMI 
TaxTMI 
Eligibility to file a refund application in FORM GST RFD-01for a period and category under which a NIL refund application has already been filed
X X X X Extracts X X X X
X X X X Extracts X X X X
....f State Taxes and Excise, South Zone, North Zone, Central Zone, H.P. 2. The Joint Commissioner of State Taxes and Excise, Central Zone, North Zone, Flying Squad, NZ/ SZ/ CZ. 3. The Dy. Commissioner of State Taxes and Excise, Shimla, Solan, BBN Baddi, Sirmour, Bilaspur, Hamirpur, Mandi. Kullu, Chamba, Kangra, Revenue Distt Nurpur and Una, H.P 4. The Asstt. Commissioner of State Taxes and Ex....
X X X X Extracts X X X X
X X X X Extracts X X X X
....the period and the category under which the NIL claim has inadvertently been filed. The matter has been examined and in order to clarify this issue and to ensure uniformity in the implementation of the provisions of the law across field formations, in exercise of powers conferred by section 168 of the Himachal Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as "HPGST Act"), the i....
X X X X Extracts X X X X
X X X X Extracts X X X X
....-01 for a given period under a particular category, may again apply for refund for the said period under the same category only if he satisfies the following two conditions: a. The registered person must have filed a NIL refund claim in FORM GST RFD-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 regist....
X X X X Extracts X X X X
X X X X Extracts X X X X
....d pertain to the same period for which the NIL application was filed. The application under the "Any Other" category shall also be accompanied by all the supporting documents which would be required 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 p....