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TMI BlogProcessing of refund applications in FORM GST RFD-01 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 ..... Subject: Processing of refund applications in FORM GST RFD-01 submitted by taxpayers wrongly mapped on the common portal. 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 portal in cases where the said tax authority is not t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 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 only alter submission of printed copies of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9/53/2018-GST dated 31.12.2018, 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 re-assignment facility is not yet available on the common portal. 4. Doubts have been raised as to whether, in such cases, application for refund can at all be proces ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... applications are transferred to the correct jurisdictional tax authority. 6. Difficulty, if any, in implementation of this Circular may please be brought to the notice of the Chief Commissioner of State tax. (P.D. Vagehla) Chief Commissioner of State Tax, Gujarat State, Ahmedabad - Circular - Trade Notice - Public Notice - Instructions - Office orders ..... X X X X Extracts X X X X X X X X Extracts X X X X
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