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

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....NGST (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. Doubts have been raised in respect of processing of a refund application by a jurisd....

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.... 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. was administratively assigned to the Central tax authority but was mapped to the State tax authority o....

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....f 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 jurisdictional proper officer. It has, however, been reported that the said re-assignment facility is not ye....