Instructions for enabling Internal Control Mechanism for Refunds in GST

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.... bearing same Number and date) To All Joint Excise and Taxation Commissioners (Range), All Dy. Excise and Taxation Commissioners (ST), In the State Memo No.  193/GST-II, Dated the  15.02.2022 Subject: Instructions for enabling Internal Control Mechanism for Refunds in GST. Regular  feedbacks  are  being  received&n....

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....he ETO-cum-Proper Officer and Tax Inspector in accordance with the provisions of the law and the instructions.  However, before an order in the form of GST RFD-06 is passed, ETO-cum-Proper Officer shall  forward the complete  case with his/her recommendations  and  comments,  to  the  Deputy  Excise  and  Taxation Commissioner, in-charge of....

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....d by Excise and Taxation Officer-cum-Proper Officer after following due processing at the ward level. However, Deputy Excise and Taxation Commissioner, in-charge of the District, shall call for the records in some of these cases pertaining to each ward in order to satisfy himself with regard to propriety and legality of the orders passed by the ETO-cum-Proper officer. Deputy Excise and Taxat....

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....ent in the form of GST RFD-02. He will recommend issuance of GST RFD-03 in all other cases. Where an acknowledgment has been issued, the ETO cum proper officer shall process the refund application further and may take assistance of the tax Inspector wherever required. The ETO- cum - proper officer may, if required, get physical verification of the taxpayer done under Rule 25 of the HGST Rules,.....