TMI BlogEligibility to file a refund application in FORM GST RFD-01 for a period and category under which a NIL refund application has already been filedX X X X Extracts X X X X X X X X Extracts X X X X ..... TRADE CIRCULAR No. 31/2019 ( Circular No. 110/29/2019-GST ) DATED: 17.10.2019 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd Services Tax Act, 2017 (hereinafter referred to as WBGST 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... FD-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 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 c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 para 3 of Trade Circular No.42/2018 [ 59/33/2018-GST ] dated 17.09.2018, wherever applicable. Further, upon scrutiny of the application fo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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