Transfer of refund cases to the jurisdictional tax authority for issuance of FORM GST RFD-01B. - GST - States - GST Circular No. 9/2018

Rajasthan Government Commercial Tax Department F.17(134) ACCT/GST/2017/3876 Date: 26.09.2018 GST Circular No. 9/2018 All Joint Commissioner (Adm.), Commercial Taxes Department, Subject: Transfer of refund cases to the jurisdictional tax authority for issuance of FORM GST RFD-01B. Vide Circular No. 17/17/2017-GST dated 15.11.2017 issued by CBIC, it was stated that in case an administrative order for assigning a taxpayer to either the Central Tax or the State Tax authority was not issued in a State/Union Territory by the Principal Chief Commissioner/Commissioner of Central Tax and Commissioner of State Tax, the taxpayer was at liberty to approach either the Central Tax or the State Tax authority for manually submitting the refund application in FORM GST RFD-01A for the subsequent processing and sanctioning of the refund amount. 2. Doubts have been raised regarding the issuance of FORM GST RFD-01B in cases where the taxpayer is assigned to the other tax authority which is different from the tax authority to whom the refund application in FORM GST RFD-01A was submitted manually and which has processed the refund application. It is observed that the common portal allows only that tax authority to issue FORM GST RFD-01B to whom the taxpayer has been assigned as per the said administrative order. 3. It is hereby clarified that in such a scenario, the refund processing authority, after issuing the final refund order in FORM GST RFD-06 , should transfer all the records/documents/files pertaining to the refund claims of the taxpayer to the jurisdictional tax authority to which the taxpayer has been assigned as per the said administrative order. The jurisdictional tax authority should then proceed to upload the details of the refund order in FORM GST RFD-01B on the common portal. (Alok Gupta) Commissioner, State Taxes, Rajasthan, Jaipur