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of <h1>CBIC Circular No. 125/44/2019-GST clarifies tax refund process under GST; jurisdictional officer handles sanction and payment.</h1> The disbursal of tax refunds under GST is managed by the jurisdictional officer as clarified by CBIC Circular No. 125/44/2019-GST. When a refund application is assigned to a Central Tax Officer, both the sanction and payment orders must be issued by the same officer. If an application is mistakenly sent to the wrong jurisdiction, it must be reassigned within three working days without issuing a Deficiency Memo. Migrated taxpayers' refund applications are processed by the original tax authority, but if reassigned, corrected applications are treated as new and forwarded to the current jurisdictional officer.
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