TN Govt. issues Instructions on SoP for Faceless Refund [Read Circular]

Tamil Nadu Govt - SoP for Faceless Refund - Standard Operating Procedure - Taxscan

The Tamil Nadu Government has issued the instruction in respect of Standard Operating Procedure for Faceless Refund.

During the meeting with the Joint Commissioners (Territorial) on the introduction of faceless refund, they have brought to notice some issues which have cropped up while the circular issued in the reference cited on the procedure for faceless refund implemented from 4th October 2027.

In order to address those issues and to implement the faceless refund in a smooth and hassle-free manner, the following instructions are issued as addendum to the procedure for faceless refund, In para 4.2 of the circular cited, in Scenario-3 it has been stated that “Even in the case of acceptance of rejection by the taxpayer, PO-1 shall recommend for personal hearing.” This is modified as “When the taxpayer has given acceptance of rejection of refund amount claimed in writing to the PO-1, it tantamounts to adhering to the principle of having heard the taxpayer since the taxpayer had already been put on notice for rejection of refund amount with reasons by the PO-1 and his acceptance of such rejection was given in writing. In these cases, PO-1 himself will issue orders and shall not transfer tasks to PO-2. This has been brought into production with effect from 27-10-2021. Further, the PO-1 is responsible for the issue of refund where refund is fully allowed, partially allowed and accepted by the taxpayer and fully disallowed but accepted by the taxpayer and hence the transfer of task to PO-2 shall be decided by the PO-1 based on the circumstances of the facts of the case.”

Time-line for issue of refund relating to zero rated supply and refund relating to other than zero rated supply is enclosed for strict adherence of total time limit of 60 days from the date of recipient of application for refund as provided in section 54(7) of the TNGST Act, 20l7.

“The JCs territorial are requested to issue suitable instructions to their proper officer to implement the faceless refund pilot module successfully without any hindrance to the taxpayer,” the circular said.

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