Eligibility to file a GST Refund Application where NIL return has already been filed

1. Earlier several registered persons have inadvertently filed a NIL refund claim for a certain period undera particular category on the common portal in FORM GST RFD-01A/RFD-01 in spite of the fact thatthey had a genuine claim for refund for that period under the said category. Once a NIL refund claim isfiled, the common portal does not allow the registered person to re-file the refund claim for that periodunder the said category.
2. But it is now clarified by the CBDT vide Circular No. 110/29/2019, that a registered person who has filed a NIL refund claim in FORM GSTRFD-01A/RFD-01 for a given period under a particular category, may again apply for refund for thesaid period under the same category only if he satisfies the following two conditions:-
3. 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
4. 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:

1. Refund of unutilized input tax credit (ITC) on account of exports without payment of tax;
2. Refund of unutilized ITC on account of supplies made to SEZ Unit/SEZ Developer withoutpayment of tax;

• 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.

3. Registered persons satisfying the above conditions may file the refund claim under “Any Other”categoryinstead of the category under which the NIL refund claim has already been filed. However,the refund claim should pertain to the same period for which the NIL application was filed. Theapplication under the “Any Other” category shall also be accompanied by all the supporting documents which would be required to be otherwise submitted with the refund claim.
4. On receipt of the claim, the proper officer shall calculate the admissible refund amount as per

the applicable rules and in the manner detailed in para 3 of Circular No.59/33/2018-GST dated04.09.2018, wherever applicable. Further, upon scrutiny of the application for completeness andeligibility, if the proper officer is satisfied that the whole or any part of the amount claimed is payableas refund, he shall request the taxpayer in writing, if required, to debit the said amount from hiselectronic credit ledger through FORM GST DRC-03. Once the proof of such debit is received by theproper officer, he shall proceed to issue the refund order in FORM GST RFD-06 and the payment order in FORM GST RFD-05.