Refund eligibility for integrated tax: extension permits RFD-01A filing subject to cap tied to GSTR 3B declared integrated tax/cess. Registered persons may file Form RFD-01A on the common portal for tax periods up to 30 June 2019, provided the claimed refund of integrated tax/cess does not exceed the aggregate integrated tax/cess amounts reported in the Table under columns 3.1(a), 3.1(b) and 3.1(c) of Form GSTR-3B for the corresponding tax period; implementation difficulties are to be notified to the Commissioner.
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 eligibility for integrated tax: extension permits RFD-01A filing subject to cap tied to GSTR 3B declared integrated tax/cess.
Registered persons may file Form RFD-01A on the common portal for tax periods up to 30 June 2019, provided the claimed refund of integrated tax/cess does not exceed the aggregate integrated tax/cess amounts reported in the Table under columns 3.1(a), 3.1(b) and 3.1(c) of Form GSTR-3B for the corresponding tax period; implementation difficulties are to be notified to the Commissioner.
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