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of <h1>Correction to Trade Circular: WBGST Act Reference Updated to CGST Act for ITC Refunds u/s 54(3)(ii.</h1> A corrigendum to Trade Circular No. 14/2017 from the Directorate of Commercial Taxes, West Bengal, dated February 6, 2018, corrects a reference in paragraph 8.0 from 'the WBGST Act' to 'the CGST Act.' The paragraph clarifies that while claiming a refund of accumulated Input Tax Credit (ITC) under section 54(3)(ii) of the CGST Act, the drawback of all taxes under GST should not have been availed. This declaration is included in FORM GST RFD-01A. The correction is issued by the Commissioner of State Tax, West Bengal.
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