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 ..... 019/50-56 Dated : 29/07/2020 CIRCULAR NO. 11/2019-GST (Ref. Circular No. 104/23/2019-GST of Central Tax) Subject: Processing of refund applications in FORM GST RFD-01A submitted by taxpayers wrongly mapped on the common portal reg. Doubts have been raised in respect of processing of a refund application by a jurisdictional tax authority (either Cen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thorities, 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 Central tax authority but was mapped to the State tax authority on the common portal. 3. Pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cer 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.03/2019 (Ref. Circular No. 79/53/2018 of Central Tax) dated 04.11.2019, 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 tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. Difficulty, if any, in implementation of this Circular may please be brought to the notice of the Commissioner. VIVEK PANDEY ..... X X X X Extracts X X X X X X X X Extracts X X X X
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