Refund processing: authorities receiving mis-mapped GST applications must process refunds and promptly request portal mapping correction. Where the common portal has incorrectly routed FORM GST RFD-01A to a tax authority different from the taxpayer's administrative assignment and electronic re-assignment is not available, the tax authority that received the application should process the refund without delay and thereafter notify the common portal of the incorrect mapping and request an update so future applications are transferred 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.
Refund processing: authorities receiving mis-mapped GST applications must process refunds and promptly request portal mapping correction.
Where the common portal has incorrectly routed FORM GST RFD-01A to a tax authority different from the taxpayer's administrative assignment and electronic re-assignment is not available, the tax authority that received the application should process the refund without delay and thereafter notify the common portal of the incorrect mapping and request an update so future applications are transferred to the correct jurisdictional authority.
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