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

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..../2018-GST dated 30th May, 2018, for "4.2 In this regard, it is clarified that for the tax periods commencing from 01.07.2017 to 31.03.2018, such registered persons Shall be allowed to file the refund application in FORM GST RFD-01A on the common portal subject to the condition that the amount of refund of integrated tax/cess claimed shall not .be more than the aggregate amount of integrated t....