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

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....x-cum-Secretary, Bihar, Patna. To, All Additional Commissioner All Circle Incharge. Bihar. Subject: Processing of refund applications in FORM GST RFD-OIA submitted by taxpayers wrongly mapped on the common portal. Ref: CBIC Circular No. 104/23/2019-GST dated, 28th June, 2019 Doubts have been raised in respect of processing of a refund application by a jurisdictional tax aut....

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....ax 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 on the common portal. 3....

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....espite M/s. XYZ Ltd. being administratively assigned to the Central tax authority. As per para 2(e) of CBIC 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 yet available on the co....