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of <h1>Clarification on GST Refund Process: Incorrect Mapping in FORM GST RFD-01A Must Be Addressed by Receiving Authority.</h1> The circular addresses the issue of refund applications in FORM GST RFD-01A being incorrectly mapped on the GST common portal, leading to processing challenges. It clarifies that if reassignment to the correct tax authority is not feasible, the authority receiving the application should process it to avoid delays. The circular emphasizes updating the common portal to prevent future errors and mandates that processed refunds be reported for correction. The directive aims to ensure uniformity in refund processing and comes into effect from June 28, 2019, with any difficulties in implementation to be reported to the issuing office.
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