<p><span>The Government of India has issued clarifications regarding the processing of refund applications in FORM GST RFD-01A submitted by taxpayers who are wrongly mapped on the common portal. The key highlights from Circular No. 104/23/2019-GST are as follows:</span></p><ol start="1"><li><span><strong>Electronic Transfer of Refund Applications</strong>:</span><ul><li><span>Refund applications submitted on the common portal are electronically forwarded to the jurisdictional proper officer of the tax authority to whom the taxpayer has been administratively assigned.</span></li></ul></li><li><span><strong>Re-assignment Facility Not Available</strong>:</span><ul><li><span>In cases where taxpayers are wrongly mapped to a tax authority different from the one they are administratively assigned to, the re-assignment facility is not yet available on the common portal.</span></li></ul></li><li><span><strong>Processing by Incorrectly Mapped Authority</strong>:</span><ul><li><span>The tax authority to whom the refund application has been wrongly transferred should process the refund claim to avoid delays. The processing authority should then inform the common portal to update the taxpayer's mapping for future applications.</span></li></ul></li><li><span><strong>Ensuring Uniform Implementation</strong>:</span><ul><li><span>The Board emphasizes uniform implementation of these provisions across all field formations to ensure consistency and efficiency in processing refund claims.</span></li></ul></li><li><span><strong>Trade Notices and Compliance</strong>:</span><ul><li><span>Suitable trade notices should be issued to publicize the contents of the circular and ensure compliance among taxpayers and tax authorities.</span> <a href="https://cms.plasament.com/storage/circular-cgst-104.pdf">circular-cgst-104</a><br> </li></ul></li></ol>