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    <title>Transfer of refund cases to the jurisdictional tax authority for issuance of FORM GST RFD-01B.</title>
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    <description>Where a taxpayer is administratively assigned to a tax authority different from the authority that manually received and processed a refund application in FORM GST RFD-01A, the refund processing authority must, after issuing the final refund order in FORM GST RFD-06, transfer all records, documents and files relating to the refund claim to the jurisdictional tax authority. The jurisdictional tax authority should then upload the refund order details in FORM GST RFD-01B on the common portal.</description>
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      <description>Where a taxpayer is administratively assigned to a tax authority different from the authority that manually received and processed a refund application in FORM GST RFD-01A, the refund processing authority must, after issuing the final refund order in FORM GST RFD-06, transfer all records, documents and files relating to the refund claim to the jurisdictional tax authority. The jurisdictional tax authority should then upload the refund order details in FORM GST RFD-01B on the common portal.</description>
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