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    <title>Clarification on refund related issues.</title>
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    <description>Shift to electronic submission requires all documents and invoice statements accompanying FORM GST RFD-01A to be uploaded on the common portal at filing; ARN is generated only after complete filing and upload, after which the application is electronically transferred to the jurisdictional proper officer who will issue acknowledgement or deficiency memo based on portal records. Misassigned applications are to be reassigned electronically to the correct officer within a short period, rectified applications after deficiency memos are refiled manually under the earlier ARN, and taxpayers retain the option of physical submission where applicable.</description>
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    <pubDate>Wed, 30 Jan 2019 00:00:00 +0530</pubDate>
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      <description>Shift to electronic submission requires all documents and invoice statements accompanying FORM GST RFD-01A to be uploaded on the common portal at filing; ARN is generated only after complete filing and upload, after which the application is electronically transferred to the jurisdictional proper officer who will issue acknowledgement or deficiency memo based on portal records. Misassigned applications are to be reassigned electronically to the correct officer within a short period, rectified applications after deficiency memos are refiled manually under the earlier ARN, and taxpayers retain the option of physical submission where applicable.</description>
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      <pubDate>Wed, 30 Jan 2019 00:00:00 +0530</pubDate>
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