Refund processing: accept and process applications received despite incorrect portal mapping, then request mapping correction. Where a refund application in FORM GST RFD-01A is electronically transferred by the common portal to a tax authority other than the one to which the taxpayer is administratively assigned, and portal reassignment is not available, the authority that received the application must proceed to process the refund without delay; after processing, that authority should inform the common portal of the incorrect mapping and request correction for future transfers.
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: accept and process applications received despite incorrect portal mapping, then request mapping correction.
Where a refund application in FORM GST RFD-01A is electronically transferred by the common portal to a tax authority other than the one to which the taxpayer is administratively assigned, and portal reassignment is not available, the authority that received the application must proceed to process the refund without delay; after processing, that authority should inform the common portal of the incorrect mapping and request correction for future transfers.
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