Circular 110/29/2019 - Central Tax

Date: October 3, 2019

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Subject

Clarifies the eligibility to file a refund application in FORM GST RFD-01 for a period and category

Content

Several registered persons have inadvertently filed a NIL refund claim for a certain period under  a particular category on the common portal in FORM GST RFD-01A/RFD-01 in spite of the fact that  they had a genuine claim for refund for that period under the said category. Once a NIL refund claim is  filed, the common portal does not allow the registered person to re-file the refund…

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