CBIC allows refund of IGST/ Compensation Cess for period upto June 30, 2019

CBIC clarifies that refund application in Form GST RFD-01A can be filed on common portal for the period July 1, 2017 to June 30, 2019 in respect of IGST / Compensation Cess paid on export of services or supplies to SEZ developer/unit, subject to the condition that refund amount claimed does not exceed the aggregate amount of Tax/ Cess mentioned in Table under columns 3.1(a), (b) and (c) of Form GSTR-3B of corresponding tax period : Corrigendum to CBIC Circular...