Central Board of Indirect Taxes and Customs (CBIC) has issued a Corrigendum to Circular No. 45/2018-GST dated 30th May, 2018 vide F. No. CBEC/20/16/4/2018-GST, to amend Para 4.2 of the said Circular, to extend the tax period to June 2019 instead of March 2018 for filing refund application in respect of IGST paid on export of services and supplies made to SEZ unit and developer through Form RFD-01A on the common portal.
Certain registered persons committed errors in declaring the export of services on payment of integrated tax or zero rated supplies made to a Special Economic Zone developer or a Special Economic Zone unit on payment of integrated tax while filing return in Form GSTR-3B. They have shown 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 due to an inbuilt validation check on the common portal.
In order to give relief to such registered persons, vide Circular No. 45/19/2018-GST dated 30.05.2018, 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 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.
Certain registered persons have committed the errors, as detailed above, even for tax periods after March, 2018 and are unable to claim refund of the taxes paid on export of services or supplies made to SEZ unit/developer for these periods. In view of the same, it has now been decided to extend the period of the relief, by way of the relaxed validation till 30th June , 2019.
Source: Central Board of Indirect Taxes and Customs
