GST Common portal shall receive all the Refund application of CGST/ SGST/UTGST/IGST or interest, penalty etc. and provide a Unique Reference No. (URN) of Application immediately. On submission of application, following information will be validated/verified online by the System itself so as to enable officers in taking quick decisions:
(a) Shipping Bills/Bills of Export details from DG, System database
(b) Export General Manifest details of Shipping Bills from DG, Systems database
(c) Invoices issued by the suppliers and Recipients of goods, from GST database
(d) Invoices issued by the suppliers and Recipient of Services from GST database
(e) Order number of the Adjudicating Authority and Appellate Authority, from GST database
(f) Reference No. of Pre-Deposit and payment of tax admitted before admission of appeal from GST database
(g) IEC number in reference to GSTIN from DGFT database
(h) Bank Realization Certificate from RBI EDPMS database or DGFT database
(i) ITC from ITC ledger and Inward supply related Invoices/valid returns etc.
On successful validation of above information provided by the applicant, file of refund application will be transmitted to the State Authorities/Central Authorities for appropriate action. Validation flags will also be communicated to the authorities so that decision making process may be made easier.