Refund entitlement for Canteen Stores Department requires quarterly invoice-based claims and inter-authority coordination for sanction and payment. CSD is entitled to an invoice based refund of a specified portion of central, state and integrated tax on inward supplies meant for subsequent supply to unit canteens or authorized customers. Pending online utilities, CSD must file quarterly manual applications in FORM GST RFD-10A with an undertaking, declaration, copies of FORM GSTR-3B and GSTR-2A (and attested invoices as needed) and bank details. Proper officers shall acknowledge or issue one comprehensive deficiency memo within fifteen days, validate returns on the portal, and sanction or reject refunds separately per tax head in FORM GST RFD-06 with payment advice in FORM GST RFD-05. Refund orders must be communicated to the counterpart tax authority within seven days via nominated nodal officers for payment by the respective authority.
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Refund entitlement for Canteen Stores Department requires quarterly invoice-based claims and inter-authority coordination for sanction and payment.
CSD is entitled to an invoice based refund of a specified portion of central, state and integrated tax on inward supplies meant for subsequent supply to unit canteens or authorized customers. Pending online utilities, CSD must file quarterly manual applications in FORM GST RFD-10A with an undertaking, declaration, copies of FORM GSTR-3B and GSTR-2A (and attested invoices as needed) and bank details. Proper officers shall acknowledge or issue one comprehensive deficiency memo within fifteen days, validate returns on the portal, and sanction or reject refunds separately per tax head in FORM GST RFD-06 with payment advice in FORM GST RFD-05. Refund orders must be communicated to the counterpart tax authority within seven days via nominated nodal officers for payment by the respective authority.
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