GST refund disposal instructions require officers to secure missing hard copies, ensure timely processing, and maintain review accountability. Top priority is to be given to disposal of GST refund applications filed in RFD-01. Where refund applications have been uploaded on the GST portal but the hard copy has not been submitted in office, the concerned jurisdictional officer must personally contact the taxpayer, obtain the hard copy, resolve any difficulty in filing it, and process the application for disposal in accordance with rules. Jurisdictional officers must complete this exercise by 31.07.2018, and the Zonal Additional Commissioner, Grade-1 must review receipt of hard copies and forward reports to headquarters. Assessing officers and Zonal Additional Commissioners are made personally responsible for timely disposal and monitoring.
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 disposal instructions require officers to secure missing hard copies, ensure timely processing, and maintain review accountability.
Top priority is to be given to disposal of GST refund applications filed in RFD-01. Where refund applications have been uploaded on the GST portal but the hard copy has not been submitted in office, the concerned jurisdictional officer must personally contact the taxpayer, obtain the hard copy, resolve any difficulty in filing it, and process the application for disposal in accordance with rules. Jurisdictional officers must complete this exercise by 31.07.2018, and the Zonal Additional Commissioner, Grade-1 must review receipt of hard copies and forward reports to headquarters. Assessing officers and Zonal Additional Commissioners are made personally responsible for timely disposal and monitoring.
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