Refund application receipt procedure: electronic filing and acknowledgement enable processing while preserving legal assessment by tax authorities. State authorities are recommended to handle SGST refunds and Central authorities CGST/IGST; applicants may file refunds through the GSTN portal or respective tax portals, with GSTN forwarding multi-jurisdictional claims. An electronic receipt/acknowledgement number is generated and communicated by SMS/email and shown on the taxpayer dashboard. Filing via GSTN should automatically reduce carry forward input tax credit and the cash ledger, or portals must integrate with GSTN to block amounts before processing. The acknowledgement does not confirm legality, correctness, or completeness of the claim.
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Provisions expressly mentioned in the judgment/order text.
Refund application receipt procedure: electronic filing and acknowledgement enable processing while preserving legal assessment by tax authorities.
State authorities are recommended to handle SGST refunds and Central authorities CGST/IGST; applicants may file refunds through the GSTN portal or respective tax portals, with GSTN forwarding multi-jurisdictional claims. An electronic receipt/acknowledgement number is generated and communicated by SMS/email and shown on the taxpayer dashboard. Filing via GSTN should automatically reduce carry forward input tax credit and the cash ledger, or portals must integrate with GSTN to block amounts before processing. The acknowledgement does not confirm legality, correctness, or completeness of the claim.
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