CBIC issued clarification regarding wrongly mapped refund applications in FORM GST RFD-01A on the common portal

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CBIC vide Circular No. 104/23/2019-GST dated June 28, 2019, has clarified that in case where the re-assignment of refund applications in FORM GST RFD-01A to the correct jurisdictional tax authority is not possible on the common portal, the processing of the refund claim should not be held up and it should be processed by the tax authority to whom the refund application has been electronically transferred by the common portal.

After the processing of the refund application is complete, the refund processing authority may inform the common portal 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.

Complete Circular can be accessed at: http://www.a2ztaxcorp.com/wp-content/uploads/2019/06/circular-cgst-104.pdf