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of <h1>New Circular: Streamlined Process for GST Refunds in FORM GST RFD-01A to Prevent Delays Due to Mapping Errors.</h1> The circular addresses the issue of refund applications in FORM GST RFD-01A being processed by the incorrect tax authority due to mapping errors on the common portal. It clarifies that if reassignment to the correct jurisdiction is not possible, the authority receiving the application should process it to avoid delays. After processing, the authority should inform the common portal to correct the mapping for future applications. The circular aims to ensure uniform application of the law and facilitate the smooth processing of refund claims despite administrative assignment errors.
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