This circular provides clarification on the procedure for processing refund applications in FORM GST RFD-01A that are electronically transferred by the GST common portal to an incorrect tax authority due to wrong administrative mapping of taxpayers.

The circular explains that in some cases, although a taxpayer is administratively assigned to either the Central or State tax authority, the common portal reflects an incorrect mapping. As a result, refund applications are forwarded to the wrong jurisdictional authority. While earlier instructions required such applications to be reassigned electronically to the correct authority, the reassignment facility was not available on the portal at the relevant time.

To avoid delay in grant of refunds, it is clarified that where electronic reassignment on the common portal is not possible, the refund application should be processed by the tax authority to whom the application has been transferred by the system, even if that authority is not the one to which the taxpayer is administratively assigned.

After processing the refund, the concerned tax authority may inform the common portal about the incorrect mapping so that necessary corrections can be made and future refund applications are routed to the correct jurisdiction.

This clarification is intended to ensure timely processing of refund claims and prevent hardship to taxpayers due to technical mapping issues on the common portal.