Corrigendum to Trade Circular No. 33/2018 (45/19/2018-GST) dated 17.09.2018

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..... Dated 22.07.2019 In para 4.2 of the Trade Circular No. 33/2018 dated 17.09. 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 refun .....

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