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<h1>New Circular Clarifies GST Refund Process in FORM GST RFD-01A for Incorrect Tax Authority Mapping.</h1> The circular addresses issues with refund applications in FORM GST RFD-01A submitted by taxpayers incorrectly mapped on the GST common portal. It clarifies that if reassignment to the correct tax authority is not possible, the authority to which the application is wrongly transferred should process the refund. After processing, the authority should notify the portal to correct the mapping for future applications. This guidance aims to ensure uniformity in law implementation and prevent delays in refund processing. The circular is clarificatory and not intended for interpreting the Act or rules.