Circular No.ES/82/2019-20 July 1, 2019
To: Members of the Council
Sub.: Processing of refund applications in FORM GST RFD-01A submitted by taxpayers wrongly
mapped on the common portal
CBIC has issued Circular No. 104/23/2019-GST dated 28th June, 2019 providing clarification on doubts raised on the following –
(A) |
Doubt |
– |
When the refund application process was done 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 the one to which the taxpayer has been administratively assigned. |
|
Clarification |
– |
Field formations have reported that the administrative assignment of some of the tax payers to the Central or the State tax authority has not been updated on the common portal in accordance with the decision taken by the respective tax authorities, 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. |
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Example |
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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. |
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Gist |
– |
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(B) |
Doubt |
– |
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 has been wrongly transferred by the common portal. |
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Clarification |
– |
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Members may kindly make a note of the above clarification.
Thanking you,
Yours faithfully,
S.BALARAJU
EXECUTIVE DIRECTOR