Processing of refund applications in Form GST RFD-01A submitted by taxpayers wrongly mapped on the common portal

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..... s wrongly mapped on the common portal--Regarding The Central Board of Indirect Taxes and Customs (CBIC) has issued Circular No. 104/23/2019-GST, dated 28th June, 2019 to address issue regarding processing of a refund application by a jurisdictional tax authority. In order to ensure uniformity in the implementation of the provisions of the Jaw across the State. the Commissioner, in exercise of its .....

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..... 2018, refund applications were being processed only after submission of printed copies of Form GST RFD 01A in the respective jurisdictional tax offices. Subsequent to the issuance of Circular No. 79/53/2018-GST, dated December 31, 2018, dated December 31, 2018 (State Circular No. 15/2019, No. ST/Tech/2019/2628, dated February 27, 2019), copies of refund applications are no longer required to be s .....

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..... ign 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 processed by the proper officer of the State tax authority or the Central tax authority to whom the refund application h .....

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