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

GOVERNMENT OF WEST BENGAL DIRECTORATE OF COMMERCIAL TAXES 14, BELIAGHATA ROAD, KOLKATA-700015 Subject: Corrigendum to Trade Circular No. 33/2018 (45/19/2018-GST) dated 17.09.2018 Dated 22.07.2019 In para 4.2 of the Trade 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 integrated tax/cess mentioned in the Table under columns 3.1(a), 3.1(b) and 3.1(c) of FORM GSTR-3B filed for the corresponding tax period. read, 4.2 In this regard, it is clarified that for the tax periods commencing from 01.07.2017 to 30.06.2019 , 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 tax/cess mentioned in the Table under columns 3.1(a), 3.1(b) and 3.1(c) of FORM GSTR-3B filed for the corresponding tax period. 2. Difficulty if any, in the implementation of this Corrigendum may be brought to the notice of the Commissioner. Sd/- SMARAKI MAHAPATRA Commissioner, State Tax, West Bengal