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Corrigendum to Circular No. 45/19/2018-GST

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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
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
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
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

Corrigendum to Circular No. 45/19/2018-GST

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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. It is requested that suitable trade notices may be issued to publicize the contents of this Circular.
3. 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)
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