Eligibility criteria for Re-apply for refund application filing when once Nil refund application has already been filed

Circular No. 110/29/2019-GST, Dated: 3rd October 2019

On Common Portal if once Nil refund application has been filed by the particular taxpayer then he is not allowed to file refund application again instead of the fact he have refund amount for that particular period, several taxpayer application received by the the committee and for keeping uniformity in the provision of the law the board u/s 168(1) of the CGST Act, 2017 clarify the issues:

Registered person can re-apply for a refund if fulfill below conditions”

• Registered person must have filed a NIL refund claim in FORM GST RFD-01/RFD-01 for a certain period under a particular category, and
• No Refund claim in FORM GST RFD-01A/RFD-01 must have been filed by the registered person under the same category for any subsequent period

Second condition shall apply only for refund claims falling under the following categories:

• Refund of unutilized tax credit (ITC) on account of exports without payment of tax
• Refund of unutilized ITC on account of supplies made to SEZ unit/SEZ developer without payment of tax
• Refund of unutilized ITC on account of accumulation due to inverted tax structure;

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