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    <title>Processing of refund applications in FORM GST RFD-01A submitted by taxpayers wrongly mapped on the common portal.</title>
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    <description>Where a refund application in FORM GST RFD-01A is electronically transferred by the common portal to a tax authority other than the one to which the taxpayer is administratively assigned, and portal reassignment is not available, the authority that received the application must proceed to process the refund without delay; after processing, that authority should inform the common portal of the incorrect mapping and request correction for future transfers.</description>
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      <description>Where a refund application in FORM GST RFD-01A is electronically transferred by the common portal to a tax authority other than the one to which the taxpayer is administratively assigned, and portal reassignment is not available, the authority that received the application must proceed to process the refund without delay; after processing, that authority should inform the common portal of the incorrect mapping and request correction for future transfers.</description>
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