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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 ..... ceived by the CSD for the purposes of subsequent supply of such goods to their Unit Run Canteens or to their authorized customers. Further, vide Trade Circular No. 43/2018 dated 17.09.2018, 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 an application manually to the jurisdictional tax office till the time the online utility for filing such refund claim is made available on the common portal. 2. In order to enable such CSD to file application for refund electronically, a new functionality has been made available on the common portal which allows CSD to apply for refund by filing an application electronically on the common portal. Further, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fund 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 WBGST Rules, the CSD is required to apply for refund once in every quarter. The CSD will also be allowed to file the refund application for multiple quarters, clubbing multiple FYs, as per their option. The refund of the tax paid by the CSD shall be available only if 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 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. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 similar to the refund claims filed in FORM GST RFD-01 under the provisions of rule 89 of WBGST Rules. The proper officer while processing the refund application shall validate the GSTIN details of the CSD on the common portal to ascertain whether all the returns in FORM GSTR-1 and FORM GSTR-3B, which were due to be furnished on or before the date on which the refund application is being filed, have been filed. The proper officer may scrutinize the details contained in FORM RFD-10A, FORM GSTR-3B and FORM GSTR2B, for processing the said refund claim. The proper officer shall also verify whether the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns or to its authorized customers has been reversed by the CSD as clarified in Trade Circular no. 02/2022 dated 26.07.2022. 7.3 The proper officer shall scrutinize the application with respect to completeness and eligibility of the refund claim to his satisfaction and issue the order in FORM GST RFD-06 accordingly. The proper officer shall also upload a detailed speaking order along with the said order in FORM GST RFD-06. 8 . It is also mentioned that the provisions of the Trade Circular No. 43/2018 dated 17.09.2018 shall continue to apply for all refund applications filed manually before the amendments in WBGST Rules mentioned in Para 2 above and before the said functionality being made available on the common portal. The said applications ..... X X X X Extracts X X X X X X X X Extracts X X X X
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