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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.... All the Dy. Excise & Taxation Commissioner (ST), in the State of Haryana. Memo No. 2866/GST-2 Panchkula, date the 07-11-2019 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. Several registered persons have inadvertently filed a NIL refund claim for a certain period ....

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....Goods and Services Tax Act, 2017 (hereinafter referred to as "HGST Act"), hereby clarifies 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 ....

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....gory; 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 account of exports without payment of tax; ii. Refund of....

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....im, 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.59/33/2018-GST dated 04.09.2018 issued by the Centre, 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 ref....