Refund of Tax-time bound processing and disposal thereof.

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.... Subject: Refund of Tax-time bound processing and disposal thereof. 1. Disposal of the refund applications in a time bound manner is an integral part of the GST mechanism. In this regard, attention is drawn to Section 56 of the DGST Act as per which, if any tax to be refunded under sub-section 5 of Section 54 but is not refunded within 60 days from the receipt of application under sub-section (....

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....no refund shall be granted without ensuring the genuineness of the firm through a field verification of the registered premises of the applicant, for which documentary records will also be maintained by the Proper officer. 4. A consolidated Fortnightly Report duly signed by Zonal Incharges along with back-up sheets containing ward level information, starting from 15 fortnight of April, 2022 be ....