Corrigendum to Circular No. 26(2018)/2019-TNGST dated 29th March, 2019 - GST - States - 81/2019/TNGST

GOVERNMENT OF TAMIL NADU COMMERCIAL TAXES DEPARTMENT OFFICE OF THE COMMISSIONER OF COMMERCIAL TAXES EZHILAGAM, CHENNAI-600 005 PRESENT: DR. T.V. SOMANATHAN, I.A.S., COMMISSIONER OF STATE TAX Circular No. 81/2019/TNGST (RC No.26/2019/A1/P P) Dated: 22.07.2019 Sub: Corrigendum to Circular No. 26(2018)/2019-TNGST dated 29th March, 2019 - reg. Ref: Corrigendum to Circular No. 26(2018) 2019-TNGST, dated 29.03.2019. The following corrigendum is issued to the circular cited:- In para 4.2 of the Circular No.26 (2018)/2019-TNGST dated 29th March, 2019, 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. Sd/-T.V. Somanathan Commissioner of State Tax Tamil Nadu