Subject
Processing of refund applications in FORM GST RFD-01A submitted by taxpayers wrongly mapped on the common portal
Content
Doubts have been raised in respect of processing of a refund application 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. The matter has been examined. In order to ensure uniformit…