CBIC clarifies on eligibility to file a refund application in FORM GST RFD-01 for a period and category

Oct 04, 2019 | by Avantis RegTech Legal Research Team


The Central Board of Indirect Taxes and Customs (CBIC) on October 03, 2019, has given clarification on the 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.

However, CBIC received certain representations requesting that registered persons may be allowed to re-file the refund claim for the period and the category under which the NIL claim has inadvertently been filed. After examining the matter CBIC clarifies that:

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:  

a.       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

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 credit (ITC) on account of exports without payment of tax;

ii.                   Refund of unutilized ITC on account of supplies made to SEZ Unit/SEZ Developer without payment of tax;

iii.                 Refund of unutilized ITC on account of accumulation due to inverted tax structure;

In all other cases, registered persons shall be allowed to re-apply even if the condition (b) is not satisfied.

Registered persons satisfying the above conditions may file the refund claim under “Any Other” category instead of the category under which the NIL refund claim has already been filed.

[Circular No. 110/29/2019 – GST]


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