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TMI BlogCorrigendum to Circular No. 45/19/2018-GST dated 30th May, 2018X X X X Extracts X X X X X X X X Extracts X X X X ..... Corrigendum to Circular No. 45/19/2018-GST dated 30th May, 2018 - Goods and Services Tax - GST Dated:- 20-7-2019 - News - Certain registered persons, while filing the return in FORM GSTR-3B for a given tax period, committed errors in declaring the export of services on payment of IGST or zero-rated supplies made to a SEZ unit/developer on payment of IGST. They showed such supplies in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Table under column 3.1(a) (outward taxable supplies) instead of showing them in column 3.1(b) (zero rated supplies) of FORM GSTR-3B. Such registered persons were unable to file the refund application in FORM GST RFD-01A . This was because of an in-built validation check on the common portal which restricted the refund amount claimed to the amount mentioned under column 3.1(b) of FORM GST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... R-3B filed for the corresponding tax period. 2. In order to give relief to such registered persons, it was decided that for the tax periods from 01.07.2017 to 31.03.2018 , they 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 claimed shall not be more than the aggregate amount me ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntioned 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. This was clarified vide Circular No. 45/19/2018-GST dated 30.05.2018. 3. Certain registered persons have committed the errors, as detailed in para 1 above, even for tax periods after March, 2018 and are unable to claim refund of the taxes paid on export of servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es or supplies made to SEZ unit/developer for these periods. To help these persons, it has now been decided to extend the period of the relief, by way of the relaxed validation as detailed in para 2 above, till 30.06.2019 . To this effect, a corrigendum to Circular No. 45/19/2018-GST has been issued on 18.07.2019. Exporters are encouraged to avail the benefit of this extension. - News ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - Press release - PIB Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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