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    <title>Corrigendum to Circular No. 45/19/2018-GST dated 30th May, 2018</title>
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    <description>Registered persons who mistakenly reported exports or SEZ supplies under column 3.1(a) of FORM GSTR-3B were prevented from claiming refunds in FORM GST RFD-01A because the portal limited refunds to amounts in column 3.1(b). Circular No. 45/19/2018-GST allowed, for specified earlier periods, refund claims up to the aggregate of columns 3.1(a), 3.1(b) and 3.1(c); a corrigendum dated 18.07.2019 extends that relaxed validation to cover periods up to 30.06.2019, enabling affected exporters to submit refund applications subject to the aggregate-column cap.</description>
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      <description>Registered persons who mistakenly reported exports or SEZ supplies under column 3.1(a) of FORM GSTR-3B were prevented from claiming refunds in FORM GST RFD-01A because the portal limited refunds to amounts in column 3.1(b). Circular No. 45/19/2018-GST allowed, for specified earlier periods, refund claims up to the aggregate of columns 3.1(a), 3.1(b) and 3.1(c); a corrigendum dated 18.07.2019 extends that relaxed validation to cover periods up to 30.06.2019, enabling affected exporters to submit refund applications subject to the aggregate-column cap.</description>
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