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Corrigendum to Trade Circular No. 33/2018 (45/19/2018-GST) dated 17.09.2018

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....Circular No. 33/2018 dated 17.09. 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 integra....

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