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<h1>Corrigendum to Circular No. 45/19/2018-GST extends refund application period to include July 2017 - June 2019.</h1> The corrigendum to Circular No. 45/19/2018-GST, originally dated 30th May 2018, amends paragraph 4.2 to extend the applicable tax periods for filing refund applications in FORM GST RFD-01A on the common portal. The revised period now includes tax periods from 1st July 2017 to 30th June 2019, with the condition that the claimed refund amount should not exceed the aggregate amount of integrated tax/cess as recorded in FORM GSTR-3B for the corresponding period. Authorities are requested to issue trade notices to disseminate this information, and any implementation difficulties should be reported to the Board.