9911796707
TMI BlogRefund apply by the canteen stores Department (CSD) manually to the jurisdictional tax officeX X X X Extracts X X X X X X X X Extracts X X X X ..... the Canteen Stores Department (CSD) shall apply for refund by filing an application manually to the jurisdictional tax office Circular No. 60/34/2018-GST 4th September, 2018. Vide notifications No. 6/2017-Central Tax (Rate), No. 6/2017-Integrated Tax (Rate) and No. 6/2017-Union territory Tax (Rate), all dated 28th June 2017, the Central Government has specified the Canteen Stores Department (CSD ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inward supplies of goods received by them. Manual filing of claims on a quarterly basis: In terms of rule 95 of the CGST Rules, 2017, the CSD are required to apply for refund on a quarterly basis. Till the time the online utility for filing the refund claim is made available on the common portal, the CSD shall apply for refund by filing an application in FORM GST RFD-10A (Annexure-A to this Cir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 deficiency memo manually in FO ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ral tax, State tax, Union territory tax and integrated tax paid on the supplies received by CSD. * The proper officer shall issue the refund sanction/rejection order manually in FORM GST RFD-06 along with the payment advice manually in FORM GST RFD-05 for each tax head separately. * The amount of sanctioned refund in respect of central tax/integrated tax along with the bank account details of ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
