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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 ..... hinagar, Bengaluru-560009, Dated: 28-06-2019 COMMISSIONER OF COMMERCIAL TAXES CIRCULAR No. GST-09/2019-20 Subject: Processing of refund applications in FORM GST RFD-01A 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 S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in pursuance of the guidelines issued by the GST Council 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Z Ltd. being administratively assigned to the Central tax authority. As per para 2(e) of Circular No. GST 14/2018-19 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 reassignment facility is not yet available on the common portal. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rrect mapping 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. 6. Difficulty, if any, in implementation of this Circular may be brought to the notice of this office. (SRIKAR M.S.) Commissioner of Commercial Taxes (Karnataka) Bengaluru - Ci ..... X X X X Extracts X X X X X X X X Extracts X X X X
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