Refund processing for incorrectly mapped taxpayers on the common portal is guided by the prescribed GST RFD-01 procedure. Processing of refund applications in Form GST RFD-01 filed by taxpayers having incorrect mapping on the common portal was addressed through a GST circular issued by the Central Board of Indirect Taxes and Customs and forwarded by the Uttar Pradesh Commercial Tax administration for information and compliance. The communication requires subordinate officers to be informed of the enclosed circular and to ensure that affected refund applications are handled in line with the prescribed refund procedure.