Dear Sir, one of my client mistakenly filed refund application as NIL for the period 2017-18. but now we have to file refund application of 2017-18. The GST Law requires that every claim for refund is to be filed within 2 years from the Relevant date. law only restricts if we have not filed refund application till date and now we can not file refund application but we had filed the NIL refund application within time. refund was under invert duty rate structure my question is: 1.whether we can file refund application for 2017-18 now? 2. if any process to file refund application under any other head then kindly suggest. alos suggest if any notification is there for such situation. Thanking you in advance.

Reply—The refund application in form RFD-01 needs to be filed within 2 years from the due date for furnishing of return for the period in which such claim for refund arises.

After filing nil refund application, taxpayer won’t be able to file refund application for that period in future. However, some relaxation is given by circular number 110/29/2019-GST] Dated: 3rd October, 2019. Please refer this circular.