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Clarification if NIL refund claim has already been filed

CA Shubham Kumar 
on 07 October 2019

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A clarification issued by the CBIC vide circular no. 110/29/2019 -GST, dated: 3rd October, 2019 on filing of refund application through form GST RFD-01 if Nil refund application already filed by the applicant.

Before issuing this circular, once a Nil refund claim is filed, the common portal does not allow the registered person to re-file the refund claim for the given period. As per clarification, if a registered person has already been filed Nil refund claim for a specified period then he may apply again for a refund under same category for such period. The following two condition shall be satisfied by the registered person for re-apply the refund claim:

Clarification if NIL refund claim has already been filed

The registered person must have filed NIL refund claim for a certain period through FORM GST RFD-01A/RFD-01 and
No refund application has been filed by the registered person under the same category for any subsequent period.
The above (b) condition shall apply only under following situations:

  • Refund of unutilized ITC on account of export without payment of taxes.
  • Refund of unutilized ITC on account of supply made to SEZ unit /SEZ developer without payment of taxes.
  • Refund of unutilized ITC on account of inverted duty structure.

In all other cases, registered person shall be allowed to re-apply if only condition a) is satisfied.

The registered person may file the refund claim under "any other" category instead of the category under which the NIL refund claim has already been filed, after satisfaction of the above conditions, with all the supporting document.

After calculation and verification by the proper officer, the order of refund will be issued by such person in Form GST RFD-06 and payment order in Form GST RFD-06.


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