Corrigendum to Circular No. 45/19/2018-GST dated 30th May, 2018. - GST - States - GSL/GST/B.50

CORRIGENDUM Chief Commissioner of State Tax, Gujarat State, Ahmedabad Dated 19 th July, 2019 Corrigendum to Circular No. 45/19/2018-GST No. GSL/GST/B.50 Subject: Corrigendum to Circular No. 45/19/2018-GST dated 30th May, 2018. In para 4.2 of the Circular No. 45/19/2018-GST dated 30 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 flied 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. 2. Difficulty, if any, in implementation of this Circular may please be brought to the notice of the Chief Commissioner of State Tax. (P.D. Vagehela) Chief Commissioner of State Tax Gujarat State, Ahmedabad.