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Clarifications issued by the CBIC on filing of refund application where NIL return has already been filed and favorable order received in appeal or any other forum. Following is the key point related to such circulars issued on 3rd October 2019.

Clarification issued by CBIC on Refund Application

Circular No.


110/29/2019 - GST dated: 3rd October 2019

Allow to file a re-claim for refund if has already been filed NIL refund application. For refund, he must be satisfied the following conditions:

  1. NIL refund application has already been filed for a certain period,
  2. No refund claims have not been filed under the same category for subsequent period.

The condition (b) shall apply only for following categories:

  1. Refund of unutilized ITC on account of export, supply made to SEZ unit or SEZ developer without payment of Tax.
  2. Refund of unutilized ITC on account of accumulation due to inverted tax structure.

If all conditions satisfied by the registered person, he may apply under "any other" category instead of the category under which NIL refund application has already been filed.

111/30/2019- GST dated: 3rd October 2019

Allow to file a fresh refund application, in case a favorable order received by registered person in appeal or in any other forum, under the category "Refund on account of assessment/ provisional assessment/ appeal/ any other order".

The registered person shall be required to give following details:

  • Type of order (appeal/any other order)
  • Order No.
  • Order date and
  • the order issuing authority.

Further, the registered person would also be required to upload a copy of order.

112/31/2019-GST dated: 3rd October 2019

Withdrawal of Circular no. 105/24/2019 dated 28.06.2019 pertains to treatment of secondary and post sales discount.



Published by

CA Shubham Kumar
Category GST   Report

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