Eligibility to file a Refund in GST RFD-01 – GST Circular No 110/2019

Circular No 110/2019

A registered person who has filed a NIL refund claim in FORM GST RFD-01A/RFD-01 for a given period under a particular category, may again apply for refund for the said period under the same category only if he satisfies the following two conditions:

  1. The registered person must have filed a NIL refund claim in FORM GST RFD-01A/RFD-01 for a certain period under a particular category; and
  2. 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.

For more information kindly read: https://www.irisgst.com/refiling-erroneous-nil-gst-refund-application/

Abhishek Sharma

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