The Tamil Nadu Commercial Tax Department issued the Standard Operating Procedure for Faceless Refund.
At present, the refund process under GST Law is system-based, but the process requires the involvement of the jurisdictional proper officer and his possible meeting with the taxpayers leading to possible harassment and other unwarranted situations. Under the faceless refund process, the taxpayer does not have to meet any official and report his grievance or enquire about the status. In order to deal with such grievances, a separate Grievance Redressal Cell for this purpose will be made operational by the department.
The details of the e-mail id for GRC is dealergrievances@ctd.tn.gov.in and contact toll-free number is 18001036751. It is only by electronic mode through which the taxpayer interacts with the officials. The required documents will be uploaded electronically and the taxpayers can contact the department from their premises anytime he wants. The taxpayer will get the response to his query through his registered email id. All the responses will be available online and thus the need to contact an official will be removed.
The objectives to introduce faceless refund to the taxpayer are to improve service delivery for the taxpayers, to promote exports in Tamil Nadu, to avoid harassment to the taxpayer, to reduce service turnaround time with minimal physical interaction, and to ensure transparency and effective service delivery.
As far as a faceless refund for the department is concerned, it will ensure even workload distribution to proper officers, enable system driven decision making in core tax administration activities, simplify and streamline the procedures of the department, reduce cumbersome, time-consuming, and non-value adding activities of the department and enhance quality output and productivity due to Centralised and Integrated Task Management system.
Except for Form GST RFD-04, all processes namely Form GST RFD-08, Form GST RFD-06, Form GST RFD-05, and Form GST RFD-07 are applicable as stated in the “Zero rated supply” refund.
The refund task gets randomly assigned to the PO-1 who will complete it. the refund process and issue provisional/final refund order in Form GST RFD 04/Form GST RFD 06. But if PO-1 decides to issue show cause notice (hereinafter mentioned as SCN), he will issue such notice in Form GST RFD 08, the department added.
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