Instructions for back office processing of online GST Refund applications

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.... 2017 (Goa Act No. 4 of 2017) (hereafter referred as GST Act or GST Law) the functions are assigned to be performed by each of the Proper Officer. In said Order, the Deputy Commissioner of State Tax (DCST) is the Proper Officer under Section 54 of GST Law for sanctioning of Refunds and hence is the Refund Sanctioning Authority. Since rolling out of GST regime w.e. f. 01-07-2017 the Refund Sanctioning Authorities in their respective jurisdiction are processing and sanctioning refunds. In order to further streamline and ensure smooth sanctioning of GST Refunds the following instructions are hereby issued. 1. Every refund application in Form GST REFD 01 filed online on GST Common Portal by the Taxpayer shall be hosted in the back office ....

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....FD 03 is issued, the refund application shall be treated as finally disposed and closed. The taxpayer may file a fresh online refund application for same period under same category after service of RFD 03 upon him, and such fresh refund application if filed shall be treated as a fresh refund application for processing; 7. The Refund Processing Officer shall within 4 days from the date of issue of Form GST RFD 02, put up draft Form GST RFD 04 wherever applicable in accordance with legal provisions and DCST shall sign digitally and issue Form GST RFD 04 within period of 7 days from date of issue of RFD 02 in accordance with rules; 8. The Refund Processing Officer shall take up detailed verification of every refund application at the ear....

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....tioned amount of refund. In any case RFD 05 shall be issued within 3 working days from the date of issue of RFD 06; 14. ln cases where any amount claimed as refund is rejected, either fully or partly, the amount debited, to the extent of such rejection, shall be re-credited to the electronic credit ledger by an order made in FORM GST PMT-03 only after the Appeal (if any) filed by applicant against RFD 06 is finally rejected or if the applicant/claimant files an online undertaking that he shall not file an Appeal. 15. The Refund Processing Officer shall ensure that refund application is processed strictly in accordance with GST Acts and Rules/Circulars in force and finally disposed within statutory time limits as laid down under Sectio....