Processing of refund applications in FORM GST RFD-01A submitted by taxpayers wrongly mapped on the common portal.

Refund application processing when portal mapping is incorrect: process with receiving tax authority and request portal mapping correction.

Where a refund application in FORM GST RFD-01A has been electronically transferred by the common portal to a tax authority other than the taxpayer's administrative assignee and portal reassignment is unavailable, the tax authority that received the application may process the refund claim without delay. After processing, that authority should notify the common portal of the incorrect administrative mapping and request an update so subsequent applications route to the correct jurisdictional tax authority.