Cir.No.79/53/2018 GST dated 31.12.2018 Physicalsubmissionofrefundclaimswithjurisdictionalproperofficer:2.Duetothe nonavailabilityofthecompleteelectronicrefundmodule,aworkaroundwasprescribedvideCircularNo.17/17/2017-GSTdated15.11.2017andCircularNo.24/24/2017-GSTdated21.12.2017,whereinataxpayerwasrequiredtofileFORMGSTRFD-01Aonthecommonportal,generatetheApplicationReferenceNumber(ARN),takeprint-outsofthesame,andsubmititphysicallyintheofficeofthejurisdictionalproperofficer,alongwithallthesupportingdocuments.Ithasbeenlearntthatthisrequirementofphysicalsubmissionofdocumentsinthejurisdictionaltaxofficeiscausingunduehardshiptothetaxpayers.Therefore,inordertofurthersimplifytherefundprocess,thefollowinginstructions,inpartialmodificationoftheaforesaidcirculars,areissued:a)Alldocuments/undertaking/statementstobesubmittedalongwiththeclaimforrefundinFORMGSTRFD-01Ashallbeuploadedonthecommonportalatthetimeoffilingoftherefundapplication.CircularNo.59/33/2018-GSTdated04.09.2018specifiedthatinsteadofprovidingcopiesofallinvoices,astatementofinvoicesneedstobesubmittedinaprescribedformatandcopiesofonlythoseinvoicesneedto

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