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TMI BlogRefund apply by the canteen stores Department (CSD) electronically to the jurisdictional tax officeX X X X Extracts X X X X X X X X Extracts X X X X ..... t Run Canteens of the Canteen Stores Department or to the authorised customers of the Canteen Stores Department as per notification issued under section 55, shall apply for refund in FORM GST RFD-10A once in every quarter, electronically on the common portal. (2) Such application for refund of tax paid on inward supplies of goods filed in FORM GST RFD-10A shall be dealt in a manner similar to that of application for refund filed in FORM GST RFD-01 in accordance with the provisions of rule 89. (3) The refund of tax paid by the applicant shall be available, if- (a) the inward supplies of goods were received from a registered person against a tax invoice and details of such supplies have been furnished by the said registered person in hi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... und by filing an application electronically on the common portal. Further, CGST Rules, 2017 have been amended and a new rule 95B and FORM GST RFD-10A have been inserted in CGST Rules vide Notification No. 12/2024-Central Tax dated 10.07.2024. 3. In order to ensure uniformity in the implementation of the provisions of law across field formations, the Board, in exercise of its powers conferred by section 168(1) of the CGST Act, 2017, hereby lays down the following revised procedure for electronic submission and processing of refund application by CSD, in accordance with section 55 of CGST Act, in supersession of Circular No. 60/34/2018-GST dated 04.09.2018. 4. Filing of refund application: The CSD, who wants to wants to file an applicat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refund application shall ensure that all the invoices declared by it have the GSTIN of the supplier and the GSTIN of the respective CSD clearly mentioned on them. The said refund application form shall be accompanied with the following documents: (i) An undertaking stating that the goods on which refund is being claimed have been received by the CSD for the purposes of subsequent supply of such goods to its Unit Run Canteens or to its authorized customers; and (ii) A declaration stating that no refund has been claimed earlier against the invoices on which the refund is being claimed. 6. Relevant date for filing of refund: As per section 54(2) of the CGST Act, a person notified under section 55 of the CGST Act, can file the applicat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... RM GSTR-2B, for processing the said refund claim. The proper officer shall also verify whether the details of the invoices for which refund has been claimed by the CSD, have been furnished by the concerned supplier in his details of outward supply in FORM GSTR-1 and the said supplier has furnished his return in FORM GSTR-3B for the concerned tax period. 7.2 Further, the proper officer shall ensure that the amount of refund sanctioned is not more than 50% of the central tax, state tax, Union territory tax and integrated tax paid on the supplies received by CSD. It may be noted that the invoices uploaded by the CSD while filing will be validated on the portal with FORM GSTR 2B of the applicant and only the validated invoices will be allowed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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