TMI BlogDisbursal of SGST components of Refund claim - InstructionsX X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the taxpayers in their respective jurisdiction shall be processed by respective Proper Officers. The refund has to be disbursed only by the respective tax authority of Central and State Government. Therefore refund of Central Taxes (CGST, CESS, IGST) sanctioned shall be made by Central Tax Authority and refund of State Tax (SGST) shall be made by State Tax Authority. In order to facilitate sanction of SGST refund amount District Deputy Commissioners are nominated as nodal officers. In the case of refund claims sanctioned by Central Tax authority, the copy of the sanction order should be communicated to the respective nodal officers. On receipt of the refund sanction order in FORM GST RFD-04 (Provisional Refund) or FORM GST RFD-0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate of Payment Advice 7. Communication Date of receipt of 8. Amount of SGST refund sanctioned 9. Treasury Date of submission of order to 10. Date of allocation of fund in BIMS 11. Date of submission of Bill 12. Date of transfer of fund 13. Account Date of transfer of refund to Bank 14. Name of the Bank 15. Bank Account No 16. IFSC 17. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Taxpayer 3. GSTIN 4. Date of filing of refund application. 5. Refund claim of Central Tax 6. Refund claim of State Tax 7. Date of Approval 8. Refund sanctioned Central Tax 9. Refund sanctioned State Tax 10. No. Date of Sanction Order 11. No. Date of Payment Advice 12. Date of Communication Authority to Central 13. Amount of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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