Transfer of refund records: jurisdictional tax authority must upload FORM GST RFD-01B after receiving transferred refund files. Where a taxpayer is administratively assigned to a tax authority different from the authority that manually received and processed a refund application in FORM GST RFD-01A, the refund processing authority must, after issuing the final refund order in FORM GST RFD-06, transfer all records, documents and files relating to the refund claim to the jurisdictional tax authority. The jurisdictional tax authority should then upload the refund order details in FORM GST RFD-01B on the common portal.
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.
Transfer of refund records: jurisdictional tax authority must upload FORM GST RFD-01B after receiving transferred refund files.
Where a taxpayer is administratively assigned to a tax authority different from the authority that manually received and processed a refund application in FORM GST RFD-01A, the refund processing authority must, after issuing the final refund order in FORM GST RFD-06, transfer all records, documents and files relating to the refund claim to the jurisdictional tax authority. The jurisdictional tax authority should then upload the refund order details in FORM GST RFD-01B on the common portal.
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