Rule 95B - Refund of tax paid on inward supplies of goods received by Canteen Stores Department

Refund entitlement for tax paid on inward supplies to Canteen Stores Department, subject to invoice and return compliance.

Rule 95B requires a Canteen Stores Department eligible for a partial central tax refund on inward supplies received for subsequent supply to Unit Run Canteens or authorised customers to apply quarterly in FORM GST RFD-10A; applications are dealt with like FORM GST RFD-01 under rule 89. Refund is available only where supplies were received from a registered person against a tax invoice, the supplier has reported them in FORM GSTR-1 and filed FORM GSTR-3B for the period, the applicant's name and GSTIN are on the invoice, and the goods were received for the stated subsequent supply purpose.