TMI BlogManual filing and processing of refund claims Designation of Nodal Officers and Work FlowX X X X Extracts X X X X X X X X Extracts X X X X ..... processing of refund claims under TNGST Act, 2017, the following instructions are issued for nomination of nodal officers to receive/ send the refund orders from/ to CBEC, Tamil Nadu: A. The following Territorial Joint Commissioners (ST) and Joint Commissioner (LTU), Chennai are nominated as nodal officers for refund claims pertaining to their respective divisions. Sl.No. Nodal Officer for Refund Official Email Id 1 Joint Commissioner(ST), Chennai Central jcct.chncentral@ctd.tn.gov.in 2 Joint Commissioner(ST), Chennai East jcct.chneast@ctd.tn.gov.in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... und claim received by a nodal officer does not relates to his/ her jurisdiction, the same shall be forwarded to the concerned nodal officer at once for further processing, through e-mail only under intimation to the concerned Central Authorities. 4. Similarly the nodal officers have to follow up and ensure whether the refund claims communicated are sent to proper jurisdictional officer based upon the area mapping of tax jurisdiction between the centre and state. B. The Work flow involved in the manual refund claims outlined below: i. Receipt of Refund Claims : The application for refund shall be submitted in RFD-01A through the GSTN portal by the taxpayer. Acknowledgement Receipt Number (ARN) will be generated from the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... These orders have to be taken from the back office system by assigning serial number for this task. It must be noted that the time limit for issue of order is only SEVEN days of acknowledgment issued in GST RFD-02. vii. Payment advice in GST-RFD-05 has to be sent along with refund order in GST RFD-04 after making entries in the MTC 70 register to the PAO/Treasury concerned. The payment advice in GST RFD-05 shall also be taken from the back office system. Before sending it to PAO/ Treasury, it must be ensure that Head of account to which the refund is debitable has to be entered in the refund advice. viii. The proper officer shall watch the release of payment by the PAO/Treasury and obtain the details, enter the same in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T along with scanned copy of RFD 01-A and ARN details to the State Nodal officer concerned through e-mail on daily basis. xiv. The Nodal Officer shall make necessary entries of the Refund orders (received from the Jurisdictional proper officer) in the back office system and forward the following documents through e-mail to the Central Nodal Officer, CBEC to issue the payment advice on the same day or next day. a. RFD-04/06 b. RFD-01A c. ARN xv. In respect of Refund order received from the Central authorities, the concerned Nodal officer shall make entries in the back office system and forward the following documents through email to the jurisdictional proper officers to issue the payment advice on the same day or nex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es orders, shall be entered with head of account from which it is to be debited. The payment advice along with copies of the refund orders in RFD- 04/06 shall be entered in the MTC 70 register and presented to the PAO/ Treasury concerned. The details of release of payment shall be obtained from the PAO/ Treasury with voucher number and entered in the MTC 70 registers as well as in the office copies of the refund order in RFD-04/06 and refund advice in RRD-05 . Further the details of release of payment shall be entered in the back office system then and there. This entry must be watched by the proper officer personally and supervisory officers also since this would be taken into account while the State making claim of bi-monthly compensa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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