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        GST - States

        Corrigendum to Circular No. 45/19/2018-GST dated 30th May, 2018.

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        Refund claim limitation: filing in Form GST RFD-01A allowed with cap tied to integrated tax/cess entries in GSTR-3B. Registered persons may file refund applications in Form GST RFD-01A on the common portal for the corrigendum's extended tax-period coverage, provided the refund of integrated tax/cess claimed does not exceed the aggregate integrated tax/cess amounts shown 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; implementation difficulties should be reported to the Chief Commissioner of State Tax.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Refund claim limitation: filing in Form GST RFD-01A allowed with cap tied to integrated tax/cess entries in GSTR-3B.

                                Registered persons may file refund applications in Form GST RFD-01A on the common portal for the corrigendum's extended tax-period coverage, provided the refund of integrated tax/cess claimed does not exceed the aggregate integrated tax/cess amounts shown 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; implementation difficulties should be reported to the Chief Commissioner of State Tax.


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