Incorrect GST portal mapping requires receiving tax authority to process refunds and request mapping correction. Where a refund application in FORM GST RFD-01A is electronically transferred by the common portal to a tax authority that does not match the taxpayer's administrative assignment and electronic reassignment on the portal is unavailable, the authority which received the application should proceed to process the refund. After completing processing, that authority must inform the common portal of the incorrect mapping and request an update so future applications route to the correct jurisdiction. Trade notices should publicize this guidance and implementation difficulties reported to the Commissioner.
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.
Incorrect GST portal mapping requires receiving tax authority to process refunds and request mapping correction.
Where a refund application in FORM GST RFD-01A is electronically transferred by the common portal to a tax authority that does not match the taxpayer's administrative assignment and electronic reassignment on the portal is unavailable, the authority which received the application should proceed to process the refund. After completing processing, that authority must inform the common portal of the incorrect mapping and request an update so future applications route to the correct jurisdiction. Trade notices should publicize this guidance and implementation difficulties reported to the Commissioner.
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