TMI BlogProcessing of refund applications in FORM GST RFD-01A submitted by taxpayers wrongly mapped on the common portal.X X X X Extracts X X X X X X X X Extracts X X X X ..... DATED: 28.06.2019 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 cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vide Circular No. 01/2017 dated 20.09.2017, 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 s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y. As per para 2(e) of Trade Circular No. 57/2018 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 re-assignment facility is not yet available on the common portal. 4. Doubts have been raised as to whether, in such cases, app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommon portal so that all subsequent refund applications are transferred to the correct jurisdictional tax authority. 6. It is requested that suitable trade notices may be issued to publicize the contents of this Circular. 7. Difficulty, if any, in implementation of this Circular may please be brought to the notice of the Commissioner. Sd/- (Smaraki M ..... X X X X Extracts X X X X X X X X Extracts X X X X
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