This circular provides clarification on whether a registered person can file a refund application in FORM GST RFD-01 for a period and category in cases where a NIL refund application was earlier filed inadvertently on the common portal.

The circular explains that while filing a refund application, the portal prompts the taxpayer to confirm if a NIL refund is being filed for the selected period. In some cases, registered persons mistakenly file a NIL refund even though a genuine refund was due. Once a NIL refund claim is filed, the system normally restricts re-filing of a refund for the same period and category.

To address this hardship, it is clarified that a registered person may re-apply for refund for the same period and category, subject to specified conditions. The taxpayer must have filed a NIL refund for that period, and no refund claim should have been filed for any subsequent period under the same category. This restriction regarding subsequent periods applies only to refunds relating to unutilized ITC on exports without payment of tax, supplies to SEZ without payment of tax, and accumulation due to inverted tax structure. In other refund categories, re-application is allowed even if a subsequent claim has been filed.

Eligible taxpayers are required to file the refund claim under the “Any Other” category for the same period, along with all supporting documents. The proper officer shall examine the claim, determine the admissible refund, and follow the prescribed procedure for debit of ITC and issuance of refund and payment orders.

This clarification aims to provide relief to taxpayers and ensure uniform implementation of refund provisions.