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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 ..... ru-560009, Dated: 09-10-2019 COMMISSIONER OF COMMERCIAL TAXES CIRCULAR No. GST-15/2019-20 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 porta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... "KGST Act"), the issues raised are hereby clarified 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 all refund applications under a particula ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 unutilized ITC on account of supplies made to SEZ Unit/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issible refund amount as per the applicable rules and in the manner detailed in para 3 of Circular No. GST-28/2018-19 dated 25.03.2019, 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 -refund, he shall request the taxpayer in writing, if required, to de ..... X X X X Extracts X X X X X X X X Extracts X X X X
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