Drawback of taxes under GST is prohibited when claiming refund of accumulated ITC under section 54(3)(ii) CGST Act. The corrigendum substitutes the CGST Act and clarifies that drawback of any taxes under GST must not have been availed when claiming refund of accumulated ITC under section 54(3)(ii) of the CGST Act; a declaration to this effect forms part of FORM GST RFD-01A.