CBIC clarifies on re-filing of refund application in Form GST RFD-01A/RFD-01 where ‘NIL’ claim was opted inadvertently

Oct 03,2019

CBIC issues clarification on eligibility for persons who opted for ‘NIL’ refund claim inadvertently while filing claim in Form GST RFD-01A/RFD-01 in spite of the fact that they had a genuine refund claim for that period under the said category; Lists two conditions for persons applying for re-filing of refund claim namely, (i) registered person must have filed a NIL refund claim for a certain period under a particular category and (ii) no refund claim must have been filed...

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