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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 ..... ndirect Taxes and Customs, GST Policy Wing vide Circular No. 227/21/2024 GST dated 11 th July, 2024 has issued a clarification on processing of refund applications filed by Canteen Stores Department (CSD), in order to ensure uniformity in the implementation of the provisions of law across the field formations, which is annexed herewith. In exercise of powers conferred by section 168 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017) for the purpose of uniformity in the implementation of the Act it is instructed to follow the guidelines issued vide Circular No. 227/21/2024 GST dated 11 th July, 2024 by the Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Custo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nually 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, Central Goods and Service Tax Rules, 2017 (hereinafter referred to as 'CGST Rules') 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rters, 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 CSD while filing the 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 r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iled in FORM GST RFD-01 under the provisions of rule 89 of CGST 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 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 s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pplication 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 Circular No. 60/34/2018-GST dated 04.09.2018 shall continue to apply for all refund applications filed manually before the amendments in CGST Rules mentioned in Para 2 above and before the said functionality being made available on the common portal. The said applications filed manually shall continue to be processed manually, according to the earlier circular. 9. It is requested that suitable trade notices may be issued to publicize the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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