Refund of central tax for Canteen Stores Department inward supplies requires invoice compliance and quarterly electronic filing. Refund of central tax is available to the Canteen Stores Department for inward supplies of goods received for subsequent supply to Unit Run Canteens or authorised customers, subject to prescribed conditions. The refund is limited to fifty per cent of the applicable central tax paid and must be claimed quarterly in FORM GST RFD-10A through the common portal. The claim is processed like a refund under FORM GST RFD-01, and eligibility depends on a tax invoice, supplier compliance in FORM GSTR-1 and FORM GSTR-3B, correct mention of the applicant's name and GSTIN, and receipt of goods for the specified supply purpose.
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Provisions expressly mentioned in the judgment/order text.
Refund of central tax for Canteen Stores Department inward supplies requires invoice compliance and quarterly electronic filing.
Refund of central tax is available to the Canteen Stores Department for inward supplies of goods received for subsequent supply to Unit Run Canteens or authorised customers, subject to prescribed conditions. The refund is limited to fifty per cent of the applicable central tax paid and must be claimed quarterly in FORM GST RFD-10A through the common portal. The claim is processed like a refund under FORM GST RFD-01, and eligibility depends on a tax invoice, supplier compliance in FORM GSTR-1 and FORM GSTR-3B, correct mention of the applicant's name and GSTIN, and receipt of goods for the specified supply purpose.
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