SGST refund monitoring through a grievance system requires online complaint handling, OTP verification, and disposal within working days. Monitoring of SGST refund applications under the GST regime is to be carried out through a departmental Refund Grievance System for online complaint registration and tracking of delayed refund matters. Taxpayers may lodge complaints on the portal after OTP verification, and a unique reference number is generated on successful registration. The complaint reaches the concerned assessing authority, who must record approval or disapproval online, note reasons where disapproved, and dispose of each complaint within 10 working days. Reports are made available to supervisory officers for monitoring and compliance.
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Provisions expressly mentioned in the judgment/order text.
SGST refund monitoring through a grievance system requires online complaint handling, OTP verification, and disposal within working days.
Monitoring of SGST refund applications under the GST regime is to be carried out through a departmental Refund Grievance System for online complaint registration and tracking of delayed refund matters. Taxpayers may lodge complaints on the portal after OTP verification, and a unique reference number is generated on successful registration. The complaint reaches the concerned assessing authority, who must record approval or disapproval online, note reasons where disapproved, and dispose of each complaint within 10 working days. Reports are made available to supervisory officers for monitoring and compliance.
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