Instructions for back office processing of online GST Refund applications

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....ST 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 portal http:// 10.155.155.50/goagst/and will be available ....

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....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 earliest possible after issuing RFD 02 and decide on whether a Show Cause N....