The Goods and Services Tax Network (GSTN) has made available some new Functionalities
for Taxpayers on GST Portal in regard to filing of GST Refunds during the month of January, 2022. For ready reference of the readers the new functionalities are briefed as under:
Changes in the messages displayed to taxpayer after applying for Refund Form RFD-01
Several messages displayed to the taxpayer in the “Track Application Status” utility for Refund applications have been modified. The important changes are summarized below:
• For NIL refund filers, the new message reads “No Further processing is required since as it is NIL refund application”.
• Once taxpayer has updated bank account details, the Update Bank account button is disabled. If the user tries to click on update bank account again, he/she receives an error message, “The bank account has already been updated by you. Kindly wait till it is validated”.
• Now, under basic details, the tax period is also shown in pre-login (after Category row), depending on category of refund.
• Under basic details, the GSTIN will also be displayed in both pre and post login (just before ARN).
• The transmission date on track page will now show alongwith timestamp, both in pre login and post login.
• The status of refund order issued in Form RFD-06 will also give below statuses, both in pre login and post login.
o Refund Sanctioned in RFD-06
o Refund Partially Sanctioned in RFD-06
o RFD-06 issued, Refund rejected
Aadhaar authentication made mandatory for filing of refund of IGST paid on export of goods and filing of refund application in Form RFD-01 in other cases
• Now, GST System will transmit the export invoice details of the taxpayer to ICEGATE for processing the IGST refund only if the Aadhaar authentication or uploading of e-KYC documents have been successfully done. Therefore, the system will not transmit export invoice details to the ICEGATE if the taxpayer has not undergone Aadhaar authentication or uploaded e-KYC documents (to mandatorily include Aadhaar enrolment ID).
• Similarly, the taxpayer will now not be able to file applications for refund in Form RFD-01, in case they have not undergone Aadhaar authentication or uploaded e-KYC documents (to mandatorily include Aadhaar enrolment ID). In case such taxpayers initiate an application for refund, they will be displayed suitable error messages.
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Frah Saeed is a law graduate specializing in the core field of indirect taxes and is the Co-founder of taxwallah.com. She has authored many publications on GST and is into full-time consultancy on GST to big corporates. She as a part of taxwallah.com heads a team comprising of Chartered Accountants and Advocates and plays a key role in our mission to disseminate GST knowledge to all.
