Electronic refund process via Form RFD-01 required; officials must implement and ensure compliance across tax offices. Mandate for adoption of a completely electronic refund process and centralized payment handling through Form GST RFD-01, directing zonal and joint commissioners to inform subordinate officers and ensure implementation in accordance with the Central Board circular, with the state commissioner's approval.
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.
Electronic refund process via Form RFD-01 required; officials must implement and ensure compliance across tax offices.
Mandate for adoption of a completely electronic refund process and centralized payment handling through Form GST RFD-01, directing zonal and joint commissioners to inform subordinate officers and ensure implementation in accordance with the Central Board circular, with the state commissioner's approval.
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