TMI BlogTransfer of refund cases to the jurisdictional tax authority for issuance of FORM GST RFD-01B.X X X X Extracts X X X X X X X X Extracts X X X X ..... ellip;……………………………… Subject: Transfer of refund cases to the jurisdictional tax authority for issuance of FORM GST RFD-01B. Vide Circular No. 17/17/2017-GST dated 15.11.2017 issued by CBIC, it was stated that in case an administrative order for assigning a taxpayer to either the Central Tax or the State Tax author ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d as per the said administrative order. 3. It is hereby clarified that in such a scenario, the refund processing authority, after issuing the final refund order in FORM GST RFD-06, should transfer all the records/documents/files pertaining to the refund claims of the taxpayer to the jurisdictional tax authority to which the taxpayer has been assigned as per the said administrative order. The juri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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