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 an SEZ unit/developer on payment of IGST. They showed such supplies in the 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 for tax periods commencing from July 1, 2017, to March 31, 2018. In order to give relief to such registered persons, vide Circular No. 45/19/2018-GST dated May 30, 2018, decided that for the tax periods from July 1, 2017, to March 31, 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 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. However, on observing that such errors have been committed even for the periods after March 2018, the CBIC vide Corrigendum to Circular No. 45/19/2018-GST dated July 18, 2019, has decided to extend the period of the relief, by way of the relaxed validation as detailed above, till June 30, 2019.
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