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

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....-56 Dated : 29/07/2020 CIRCULAR NO. 11/2019-GST (Ref. Circular No. 104/23/2019-GST of Central Tax) Subject: Processing of refund applications in FORM GST RFD-01A submitted by taxpayers wrongly mapped on the common portal - reg. Doubts have been raised in respect of processing of a refund application by a jurisdictional tax authority (either Centre or State) to whom the applica....

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....e 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. Prior to 31.12.2018, refund....

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....ity despite M/s XYZ Ltd. being administratively assigned to the Central tax authority. As per para 2(e) of Circular No.03/2019 (Ref. Circular No. 79/53/2018 of Central Tax) dated 04.11.2019, 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 fa....