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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 ..... Central Tax (Rate) , No. 06/2017-Integrated Tax (Rate) and No. 06/2017-Union territory Tax (Rate), all dated 28th June 2017 , had 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 central tax, integrated tax and Union territory 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 their Unit Run Canteens or to their authorized customers. Further, vide Circular No. 60/34/2018-GST dated 04.09.2018 , the manner and procedure for filing and processing of such refund claims was specified so as to ensure that the CSD shall apply for refund by filing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of such goods to its Unit Run Canteens or to its authorized customers, shall file an application for refund in FORM GST RFD-10A electronically on the common portal and the same shall be processed electronically. The refund to be granted to the CSD shall be based on the invoices of the inward supplies of goods received by it for the purposes of subsequent supply of such goods to its Unit Run Canteens or to its authorized customers. 5. Filing of refund claim by CSD: The CSD may apply for refund with the jurisdictional Central tax/ State tax authority to whom the CSD has been assigned. In terms of rule 95B of the CGST Rules , the CSD is required to apply for refund once in every quarter. The CSD will also be allowed to file the refund applicat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 06/2017-Central Tax (Rate) , No. 06/2017-Integrated Tax (Rate) and No. 06/2017-Union territory Tax (Rate), all dated 28th June 2017 , as a person entitled to claim a refund of fifty per cent of the applicable central tax, integrated tax and Union territory tax paid by it on all inward supplies of goods received for the purposes of subsequent supply of such goods to its Unit Run Canteens or to its authorized customers, the CSD can file the refund of fifty per cent of tax paid on such inward supplies of goods before expiry of two years from the last day of the quarter in which such supply was received. 7. Processing and sanction of the refund claim: 7.1 The proper officer shall process the refund claim filed by the CSD in a manner simila ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 50 % of the amount of respective tax (central tax, state tax, Union territory tax and integrated tax) as per the Col 8, 9 and 10 of the Table in Sl. No. 6 of FORM GST- RFD 10A .The Table in Sl. No. 7 of FORM GST- RFD 10A shall be kept editable downwards, i.e., the CSD will be able to make a downward revision in the auto-populated amount in the said Table and cannot enhance the auto-populated amount in the said Table. The proper officer shall also verify whether the ITC in respect of such inward supplies of goods received for the purposes of subsequent supply of such goods to its Unit Run Canteens or to its authorized customers has been reversed by the CSD as clarified in Circular no. 170/02/2022-GST dated 06-Jul-2022 . 7.3 The proper offic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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