GST refund workflow requires nodal officer email coordination and strict acknowledgements and finalisation timelines for manual claims. Designation of nodal officers and a defined manual refund workflow mandate that nodal and jurisdictional proper officers use official email for all communications, forward misdirected claims promptly, and ensure back office entries. Taxpayers file RFD-01A with ARN on the portal and submit hardcopies to proper officers who must scrutinize applications, issue single deficiency memos if required, record entries in the back office, issue provisional and final refund orders and payment advice from the back office, present payment advice to PAO/Treasury with MTC 70 register entries, and monitor and update payment releases.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST refund workflow requires nodal officer email coordination and strict acknowledgements and finalisation timelines for manual claims.
Designation of nodal officers and a defined manual refund workflow mandate that nodal and jurisdictional proper officers use official email for all communications, forward misdirected claims promptly, and ensure back office entries. Taxpayers file RFD-01A with ARN on the portal and submit hardcopies to proper officers who must scrutinize applications, issue single deficiency memos if required, record entries in the back office, issue provisional and final refund orders and payment advice from the back office, present payment advice to PAO/Treasury with MTC 70 register entries, and monitor and update payment releases.
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