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Clarifications issued to allow re-filing of refund claim where NIL refund claim was filed inadvertently under GST

October 4, 2019
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On October 3, 2019 vide Circular No. 110/29/2019-GST, CBIC has issued clarifications to allow registered persons to re-file refund claim as they had inadvertently filed a NIL refund claim in FORM GST RFD-01A/RFD-01 for a given period under a particular category. Now they shall be eligible to re-apply for refund for the same period under the same category or any other category subject to fulfillment of certain conditions.
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