Processing of refund applications in FORM GST RFD-01A submitted by taxpayers wrongly mapped on the common portal.

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..... IONER OF COMMERCIAL TAXES CIRCULAR No. GST-09/2019-20 Subject: Processing of refund applications in FORM GST RFD-01A submitted by taxpayers wrongly mapped on the common portal. Doubts have been raised in respect of processing of a refund application by a jurisdictional tax authority (either Centre or State) to whom the application has been electronically transferred by the common portal in cases .....

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..... 0.09.2017, regarding division of taxpayer base between the Centre and States to ensure Single Interface under GST. For example, a tax payer M/s XYZ Ltd. was administratively assigned to the Central tax authority but was mapped to the State tax authority on the common portal. 3. Prior to 31.12.2018, refund applications were being processed only after submission of printed copies of FORM GST RFD 01 .....

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..... -19 dated 31.12.2018, the proper officer of the State tax authority should electronically re-assign the said application to the designated jurisdictional proper officer. It has, however, been reported that the said reassignment facility is not yet available on the common portal. 4. Doubts have been raised as to whether, in such cases, application for refund can at all be processed by the proper o .....

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