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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.

..... Subject: 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, the common portal does not allow the registered person to re-file the refund claim for .....

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..... sage 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 opted for filing of NIL refund. Once a NIL refund claim has been filed for a period under a particular category, the common portal does not allow the registe .....

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..... n 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 tax structure; In all other cases, registered persons shall be allowed to re-apply even if the condition (b) is not satisfied 4. Registered persons satisfying the above condit .....

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..... payable as refund, he shall request the taxpayer in writing. if required, to debit the said amount from his electronic credit ledger through FORM GST DRC-03. Once the proof of such debit is received by the proper officer, he shall proceed to issue the refund order in FORM GST RFD-06 and the payment order in FORM GST RFD-05. 6. Difficulty, if any, in implementation of this Circular may please be br .....

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