9911796707
TMI BlogProcessing of refund applications in FORM GST RFD-01A submitted by taxpayers wrongly mapped on the common portal.X X X X Extracts X X X X X X X X Extracts X X X X ..... 1st July, 2019. Subject: Processing of refund applications in FORM GST RFD-01A submitted by taxpayers wrongly mapped on the common portal. No. CT/GST-15/Pt-1/2017/36. - Doubts have been raised in respect of processing of a refund application by a jurisdictional tax authority (either Centre or State) to whom the application has been electronically transferred by the common po ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... il Secretariat, vide Circular No. 01/2017 dated 20.09.2017, regarding division of taxpayer base between the Centre and States to ensure Single Interface under GST. For example, a tax payer M/s. XYZ Ltd. was administratively assigned to the Central tax authority but was mapped to the State tax authority on the common portal. 3. Prior to 31.12.2018, refund applications were being processed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assigned to the Central tax authority. As per para 2(e) of Circular No.33/2019-GST [No. CT/GST-15/2017/284 dated 30.01.2019], the proper officer of the State tax authority should electronically re-assign the said application to the designated jurisdictional proper officer. It has, however, been reported that the said reassignment facility is not yet available on the common portal. 4. Doub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ping with a request to update it suitably on the common portal so that all subsequent refund applications are transferred to the correct jurisdictional tax authority. 7. This Circular is clarificatory in nature and not meant for any interpretation of provisions of the Act and rules. 8. Difficulties, if any, in implementation of the above instructions may be brought to the notice ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
