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

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....S., COMMISSIONER OF STATE TAX Circular No. 76/2019/TNGST (RC No.26/2019/A1/P&P) Dated: 05.07.2019 Sub:  Processing of refund applications in FORM GST RFD-01A submitted by taxpayers wrongly mapped on the common portal - reg. Ref:  Circular No. 104/23/2019-GST, dated 28-06-2019 issued by the Department of Revenue, Ministry of Finance Government of India New Delhi. Doub....

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....e 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 XYZ Ltd. w....

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....te tax authority 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 desi....