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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 ..... 9.6.2017 [published in the Tamil Nadu Govt. Gazette Extraordinary Issue No. 202], the State Government has specified the Canteen Stores Department (CSD for short), under the Ministry of Defence, 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 notification have been issued by the Central Government in Notification No.6/2017-Central Tax (Rate), No. 6/2017-lntegrated Tax (Rate) dated 28th June 2017, allowing refund of fifty per cent of the Central tax/ Integrated tax paid by the CSD on th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hich the refund is being claimed; (iii) Copies of the valid return filed in FORM GSTR-3B by the CSD for the period covered in the refund claim; (iv) Copies 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 (a) 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al tax authority while payment of the sanctioned refund amount in relation to State Tax shall be made by the State tax. 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. 6. The amount of refund sanctioned by the State authority for the Central tax and Integrated tax shall be communicated to the Central authorities concerned and the refund amount of State Tax under the TNGST shall be processed in the same manner as mandated for refund of ITC utilised on account of zero rated supplies vide Circular No.2/2018-TNGST Refund dated 02 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6 7 8 9 6A. Invoice received 6B. Debit/Credit Note received Total 7. Refund applied for: Central Tax State /Union territory Tax Integrated tax Total ..... X X X X Extracts X X X X X X X X Extracts X X X X
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