GST Refund

• Taxpayers while filing refund application will now be given an alert, if
they wish to file NIL refund application or not, so that they do
not inadvertently file NIL refund claim. It may be noted that once refund is
filed, taxpayers can’t change the particulars of the refund application,
even if they have some refund amount to be claimed, in the same refund
category for the selected month. Therefore, the message for filing NIL
refund is made clearer, so that mistakes are reduced.
• Now correct Form number will be shown to UIN/Embassy Taxpayers in
Draft and Final copy of Form GST RFD-10.
• Now debited amount (while filing refund application) will be credited
back to Taxpayer’s ITC ledger, when deficiency memo is issued second
time by the tax officer (other conditions of the refund application
remaining same).