Jurisdictional processing of GST refund applications: incorrectly mapped filings must be processed by the receiving authority and portal mapping corrected. Where the common portal forwards a FORM GST RFD-01A refund application to a tax authority because of incorrect mapping and electronic reassignment is not available, the authority receiving the application should process the refund without delay and subsequently inform the common portal of the incorrect mapping and request an update so future applications route to the correct jurisdiction.
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 refund applications: incorrectly mapped filings must be processed by the receiving authority and portal mapping corrected.
Where the common portal forwards a FORM GST RFD-01A refund application to a tax authority because of incorrect mapping and electronic reassignment is not available, the authority receiving the application should process the refund without delay and subsequently inform the common portal of the incorrect mapping and request an update so future applications route to the correct jurisdiction.
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