The Central Board of Indirect Taxes & Customs (“CBIC”) vide Circular No. 110/29/2019 – GST dated October 03, 2019 has clarified that a registered person who has filed a NIL refund claim in Form GST RFD-01A/Form 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 category:
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
Further, the Registered persons may file the refund claim under “Any Other” Category instead of the category under which the NIL refund claim has already been filed along with all the supporting documents which would be required to be otherwise submitted with the refund claim. However, the refund claim should pertain to the same period for which the NIL application was filed.
The Complete Circular can be accessed at: http://www.cbic.gov.in/resources//htdocs-cbec/gst/circular-cgst-110.pdf