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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 ..... I.A.S. --------------------------------------------------------------------------------------------------- Office of the Chief Commissioner of State Tax, Edupugallu, Vijayawada Circular No. 27/2019/GST CCTs Ref.in CCW/GST/74/2015 Dt. 24.07.2019 Subject: Processing of refund applications in FORM GST RFD-01A submitted by taxpayers wrongly mapped on the common portal. Doubts have been rais ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax authority has not been updated on the common portal in accordance with the decision taken by the respective tax authorities, in pursuance of the guidelines issued by the GST Council Secretariat, 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 administrat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th the State tax authority on the common portal, the application was transferred by the common portal to the proper officer of the State tax authority despite M/s. XYZ Ltd. being administratively assigned to the Central tax authority. As per para 2(e) of Circular No 4/2019 dated 24.01.2019, the proper officer of the State tax authority should electronically re-assign the said application to the de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... portal. After the processing of the refund application is complete, the refund processing authority may inform the common portal about the incorrect mapping with a request to update it suitably on the common portal so that all subsequent refund applications are transferred to the correct jurisdictional tax authority. 6. The field officers are requested to publicize the contents of this circular ..... X X X X Extracts X X X X X X X X Extracts X X X X
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