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The Central Board of Indirect Taxes and Customs issues a corrigendum to modify the tax period range in paragraph 4.2 of Circular No. 45/19/2018-GST. Registered persons file refund applications in FORM GST RFD-01A on the common portal for tax periods commencing from 01.07.2017 to 30.06.2019. The claimed refund amount of integrated tax or cess cannot exceed the aggregate amount mentioned in columns 3.1(a), 3.1(b), and 3.1(c) of FORM GSTR-3B filed for the corresponding tax period.
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Corrigendum to Circular No. 45/19/2018-GST
CBEC/20/06/03/2019-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing
New Delhi, Dated the $18^{\text{th}}$ July, 2019
To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioners of Central Tax (All)
The Principal Director Generals/ Director Generals (All)
Madam/Sir,
Subject: Corrigendum to Circular No. 45/19/2018-GST dated $30^{\text{th}}$ May, 2018 issued vide F. No. CBEC/20/16/4/2018-GST - reg.
In para 4.2 of the Circular No. 45/19/2018-GST dated $30^{\text{th}}$ May, 2018,
for
"4.2 In this regard, it is clarified that for the tax periods commencing from 01.07.2017 to 31.03.2018, such registered persons shall be allowed to file the refund application in FORM GST RFD-01A on the common portal subject to the condition that the amount of refund of integrated tax/cess claimed shall not be more than the aggregate amount of integrated tax/cess mentioned in the Table under columns 3.1(a), 3.1(b) and 3.1(c) of FORM GSTR-3B filed for the corresponding tax period."
read,
"4.2 In this regard, it is clarified that for the tax periods commencing from 01.07.2017 to 30.06.2019, such registered persons shall be allowed to file the refund application in FORM GST RFD-01A on the common portal subject to the condition that the amount of refund of integrated tax/cess claimed shall not be more than the aggregate amount of integrated tax/cess mentioned in the Table under columns 3.1(a), 3.1(b) and 3.1(c) of FORM GSTR-3B filed for the corresponding tax period."
It is requested that suitable trade notices may be issued to publicize the contents of this Circular.
Difficulty, if any, in implementation of this Circular may please be brought to the notice of the Board. Hindi version would follow.
(Upender Gupta) Pr. Commissioner (GST)
