GST refund processing requires officer assignment and adherence to prescribed online RFD timelines and verification before disbursement. The circular requires all online GST refund applications to be hosted on the State back office portal and assigned by the Deputy Commissioner of State Tax to an STO/ASTO as the Refund Processing Officer for time bound processing. The RPO must verify completeness, prepare and forward appropriate draft RFD forms, undertake detailed verification and prepare show cause or hearing drafts where required, and submit draft disbursement instructions after sanction. Rejections must be re credited to the electronic ledger only after final disposal of appeals or upon an undertaking by the claimant.
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.
GST refund processing requires officer assignment and adherence to prescribed online RFD timelines and verification before disbursement.
The circular requires all online GST refund applications to be hosted on the State back office portal and assigned by the Deputy Commissioner of State Tax to an STO/ASTO as the Refund Processing Officer for time bound processing. The RPO must verify completeness, prepare and forward appropriate draft RFD forms, undertake detailed verification and prepare show cause or hearing drafts where required, and submit draft disbursement instructions after sanction. Rejections must be re credited to the electronic ledger only after final disposal of appeals or upon an undertaking by the claimant.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
