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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 ..... CCT/26-4/2017-2018/C 987 Dated: 15 th July, 2019 CIRCULAR (No. 12/2019-20-GST) 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 State) to who ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es, 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. Pri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... espite M/s. XYZ Ltd. being administratively assigned to the Central tax authority. As per para 2(e) of Circular No.41/2018-19-GST dated 15th January 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 re-assignment facility is not yet available on the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ortal about the incorrect 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. It is requested that suitable trade notices may be issued to publicize the contents of this Circular. 7. Difficulty, if any, in implementation of this Circular may please be brought ..... X X X X Extracts X X X X X X X X Extracts X X X X
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