RECEIPT OF REFUND APPLICATION AND PROCEDURE FOR GENERATING PROOF OF RECEIPT OF APPLICATION FOR REFUND

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..... e Tax authorities shall deal with the SGST refund and Central Tax authorities shall deal with refund of CGST and IGST. The following procedure is proposed in this regard: i) Applicant may be given the option of filing refund application either through the GSTN portal or through the respective State/Central Tax portal. Filing through GSTN portal may be beneficial for those applicants whose refun .....

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..... ration of that portal with GSTN portal should be established to reduce/block the amount before taking up the refund processing. iv) It should be clearly mentioned / highlighted that generation of this number does not in any way affirm the legality, correctness or completeness of the refund application. - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, .....

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