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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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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....er, 2019 CIRCULAR 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 a certain period under a particular category on the common portal in FORM GST RFD-01A/RFD-01 in spite of the fact that they had a genuine....

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....gistered 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. However, certain registered persons may have inadvertently ....

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.... 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 payment of tax; iii. Refund of unutilized ITC on account of accumulation due to inverted t....

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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