GST refund disposal instructions require personal contact, hard-copy collection, daily module entry, and officer accountability for delays. GST refund applications are to be disposed of on a top-priority basis. Where RFD-01 has been uploaded on the GST portal but the hard copy has not been filed, the jurisdictional officer must personally contact the taxpayer, obtain the hard copy, resolve filing difficulties, and ensure disposal according to rules. Zonal Additional Commissioners must review receipt of hard copies and send periodic reports, daily disposal must be entered in the refund module, and personal responsibility is fixed on assessing officers and monitoring officers for delay or unsatisfactory progress.
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 personal contact, hard-copy collection, daily module entry, and officer accountability for delays.
GST refund applications are to be disposed of on a top-priority basis. Where RFD-01 has been uploaded on the GST portal but the hard copy has not been filed, the jurisdictional officer must personally contact the taxpayer, obtain the hard copy, resolve filing difficulties, and ensure disposal according to rules. Zonal Additional Commissioners must review receipt of hard copies and send periodic reports, daily disposal must be entered in the refund module, and personal responsibility is fixed on assessing officers and monitoring officers for delay or unsatisfactory progress.
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