9911796707
TMI BlogProcessing of refund applications in FORM GST RFD-01A submitted by taxpayers wrongly mapped on the common portalX X X X Extracts X X X X X X X X Extracts X X X X ..... OTICE No. 09/2019 Subject: Processing of refund applications in FORM GST RFD-01A submitted by taxpayers wrongly mapped on the common portal- Reg. Attention of the Trade is invited to the Circular No. 104/23/2019-GST dated 28.06.2019 issued by the Central Board of Indirect Taxes and Customs, GST Policy Wing on the above subject, which is reproduced hereunder: 2. Doubts have been raised in resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 administratively assigned to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as 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. 79/53/2018-GST 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, b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 7. All the Deputy/ Assistant Commissioners are requested to bring the contents of the Trade Notice to the notice of all the officers work ..... X X X X Extracts X X X X X X X X Extracts X X X X
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