Processing of refund applications in FORM GST RFD-01A submitted by taxpayers wrongly mapped on the common portal

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....7.2019 C. No. IV/16/049/2019-Tech GST TRADE NOTICE No. 09/2019 Subject: Processing of refund applications in FORM GST RFD-01A submitted by taxpayers wrongly mapped on the common portal- Reg. Attention of the Trade is invited to the Circular No. 104/23/2019-GST dated 28.06.2019 issued by the Central Board of Indirect Taxes and Customs, GST Policy Wing on the above subject, which is repr....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he Central or the State tax authority has not been updated on the common portal in accordance with the decision taken by the respective tax authorities, in pursuance 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 ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....thority on the common portal, the application was transferred by the common portal to the proper officer of the State tax authority despite M/S XYZ Ltd. being administratively assigned to the Central tax authority. As per para 2(e) of Circular No. 79/53/2018-GST dated 31.12.2018, the proper officer of the State tax authority should electronically re-assign the said application to the designated ju....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....After the processing of the refund application is complete, the refund processing authority may inform the common portal about the incorrect mapping with a request to update it suitably on the common portal so that all subsequent refund applications are transferred to the correct jurisdictional tax authority 7. All the Deputy/ Assistant Commissioners are requested to bring the contents of the T....