Transfer of refund cases to the jurisdictional tax authority for issuance of FORM GST RFD-01B.

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 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 Commissione .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... hat 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 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X