Kerala GST Dept. Issues Instructions on Functioning of Centralised Refund Processing Formation [Read Instruction]

With effect from March 15, 2025, the Kerala GST Department has released guidelines for the operation of the centralized refund processing structure.

In accordance to the Commissioner of State Tax's order No. SGST/1234/2025-PLC dated 07-03-2025, the Centralised Refund Processing Formation (CRPF) has been temporarily established at the headquarters to enable the centralised verification and processing of statewide refund applications on a pilot basis.  Accordingly, the Centralized Refund Processing Formation will handle all refund applications submitted throughout the state starting on March 15, 2025.

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Instructions are given in order to guarantee the efficient operation of the Centralized Refund Processing Formation and prompt processing of refund applications.  The officers who have been assigned to CRPF's new duties are expected to report for duty on March 15, 2025.

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 The CRPF will handle all state-wide refund applications received after March 15, 2025.  The Divisional Deputy Commissioners of the Tax Paver Services divisions themselves will continue to process and finalize the applications received up until March 14, 2025, within the allotted time frame.

The Divisional Deputy Commissioner of TPS verticals will continue to perform the back office refund function until all outstanding refund applications that are ongoing beyond March 14, 2025, have been resolved.

 New applications filed by taxpayers after March 14, 2025, may also be allocated to Divisional Deputy Commissioners, who continue to perform the duty of refund in the back end office system.  The Divisional Deputy Commissioner of TPS verticals will handle this by promptly reassigning these applications to the CRPF officials.

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After March 14, 2025, no new applications will be accepted by the Divisional Deputy Commissioner of TPS verticals.  To guarantee that all reimbursement applications submitted from the date are swiftly passed to the CRPF, the Joint Commissioners of Taxpayer Services Districts will oversee the procedure every day.

 Additionally, they are responsible for making sure that all outstanding refund applications received by the Divisional Deputy Commissioner of TPS verticals are resolved within the allotted time frame.  Following the guidelines set forth in Circular No. 07/2025, dated 14-03.2025, all personal hearings will now be held virtually as part of the centralized processing of refund claims at CRPF.

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Through the official email, the taxpayer or his authorized representative (AR) will be notified of the date and time of the in-person hearing as well as the link to the virtual hearing with meeting ID and password.  To guarantee his presence, the taxpayer/AR may also receive an SMS or phone notification.  A reply email from the taxpayer or AR will confirm that the taxpayer was informed about the in-person hearing.

 The officer will draft a hearing note for each in-person hearing, which the taxpayer must properly validate by email.  All correspondence from CRPF to taxpayers must be sent via the email address crpf.sgst@kerala.gov.in, which was set up specifically for this purpose.

To Read the full text of the Notice CLICK HERE

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