Processing of refund applications in FORM GST RFD-01A submitted by taxpayers wrongly mapped on the common portal.
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.... Department, ……………………………………………… Subject: Processing of refund applications in FORM GST RFD-01A submitted by taxpayers wrongly mapped on the common portal. Doubts have been raised in respect of processing of a refund application by a jurisdictional tax authority (either C....
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....of the guidelines issued by the GST Council Secretariat, vide Circular No. 01/2017 dated 20.09.2017, regarding division of taxpayer base between the Centre and States to ensure Single Interface under GST. For example, a tax payer M/s. XYZ Ltd. was administratively assigned to the Central tax authority but was mapped to the State tax authority on the common portal. 2. Prior to 31.12.2018, refund a....
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.... XYZ Ltd. being administratively assigned to the Central tax authority. As per para 2(e) of GST Circular No. 04/2019 dated 08.01.2019 issued by the undersigned, the proper officer of the State tax authority should electronically re-assign the said application to the designated jurisdictional proper officer. It has, however, been reported that the said re-assignment facility is not yet available on....