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TMI BlogProcessing of refund applications filed by Canteen Stores Department (CSD)X X X X Extracts X X X X X X X X Extracts X X X X ..... fied the Canteen Stores Department (CSD for short), under the Ministry of Defence, Government of India, as a person who shall be entitled to claim a refund of fifty per cent. of the applicable State tax paid by the CSD on all inward supplies of goods received by the CSD for the purposes of subsequent supply of such goods to the Unit Run Canteens of the CSD or to the authorized customers of the CSD. Identical notifications have been issued by the Government of India allowing refund of fifty per cent of the Central tax or Integrated tax paid by the CSD on the inward supply of goods received by it and supplied subsequently as stated above. 2. With a view to ensuring expeditious processing of refund claims, in exercise of powers co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... opies of FORM GSTR-2A of the CSD for the period covered in the refund claim along with the attested hard copies of the invoices on which refund is claimed but which are not reflected in FORM GSTR-2A; (v) Details of the bank account in which the refund amount is to be credited. 4. Processing and sanction of the refund claim 4.1 Upon receipt of the complete application in FORM GST RFD-10A, an acknowledgement shall be issued manually within 15 days of the receipt of the application in FORM GST RFD-02 by the proper officer. In case of any deficiencies in the requisite documentary evidences to be submitted as detailed in para 3.2 above, the same shall be communicated to the CSD by issuing a defi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the CSD has been assigned. However, the payment of the sanctioned refund amount in relation to State tax shall be made by the State tax authority while payment of the sanctioned refund amount in relation to Central Tax/integrated tax shall be made by the Central tax authority. It, therefore, becomes necessary that the refund order issued by the proper officer of any tax authority is duly communicated to the concerned counter-part tax authority within seven days for the purpose of payment of the remaining sanctioned refund amount. The procedure outlined in para 6.0 of CCT Circular No. 17/2017-18 dated 5th March 2018 should be followed in this regard. 6. This Circular is issued in consonance to the Central Circular No.60/34/2018 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6B. Debit/Credit Note received a1 refund applied for: ..... X X X X Extracts X X X X X X X X Extracts X X X X
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