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 ..... eg. The circular seeks to clarify issue 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 where the said tax authority is not the one to which the taxpayer has been administratively assigned. The matter has been examined. In order to ensu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 01A in the respective jurisdictional tax offices. Subsequent to the issuance of Circular No. 79/53/2018-GST dated 31.12.2018 by the Centre (Corresponding State Circular no.489-GST-2, dated 21.02.2019) copies ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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, application for refund can at all be processed by the proper officer of the State tax authority or the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onal tax authority. 6. Difficulty if any, in the implementation of this circular may be brought to the notice of the Department. Amit Kumar Agrawal Excise Taxation Commissioner-cum- Commissioner of State Tax, Haryana - Circular - Trade Notice - Public Notic ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
