Eligibility for filing refund application (RFD-01) in cases where NIL refund application has already been filed

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....54;खनऊ :: दिनांक 24 अक्टूबर, 2019 समस्त जोनल एडीशनल कमिश्नर ग्रेड-1, एडीशनल कमिश्नर ग्रेड-2 (वि०अनु०शा०), ज्वाइन्ट कमिश्नर (कार्यपालक/वि०अन&#....

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....2352;ा रिफण्ड प्रार्थना0डी0एफ0आर) पत्र -- 01) दाखिल करने की पात्रता के संबन्ध में, जिसके तहत NIL रिफंड का आवेदन पहले ही दर्ज किया जा चुका है । के &#23....

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....5;श के अनुमोदनोपरान्त जारी किया जा रहा है। संलग्नक :- उपरोक्तानुसार। भवदीय, (अजीत कुमार शुक्ला) एडीशनल कमिश्नर (विधि) वाणिज्य कर, &#235....

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....direct Taxes and Customs GST Policy Wing New Delhi, the 1st October, 2019 To The Pr. Chief Commissioners / Chief Commissioners / Principal Commissioners / Commissioners of Central Tax (All) The Principal Director Generals / Director Generals (All) Madam / Sir, 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 claim for refund for that period under the said category. Once a NIL refund claim is filed, th....

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....egory, 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 Page 1 of 2 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. Circular No. 111/30/2019 - GST 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/....