Jurisdictional processing of GST refunds: authority receiving electronically transferred application should process when portal reassignment is unavailable. Where reassignment on the common portal is unavailable, the tax authority that has electronically received FORM GST RFD-01A should complete processing of refund applications rather than hold the claim; thereafter the authority should inform the common portal of incorrect administrative mapping and request an update so future applications transfer to the correct jurisdictional authority.
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.
Jurisdictional processing of GST refunds: authority receiving electronically transferred application should process when portal reassignment is unavailable.
Where reassignment on the common portal is unavailable, the tax authority that has electronically received FORM GST RFD-01A should complete processing of refund applications rather than hold the claim; thereafter the authority should inform the common portal of incorrect administrative mapping and request an update so future applications transfer to the correct jurisdictional authority.
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