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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Canteen Stores Dept. Can Claim 50% GST Refund on Inward Supplies; Quarterly Filing Required Using FORM GST RFD-10A.</h1> The circular outlines the procedure for processing refund applications filed by the Canteen Stores Department (CSD) under the Assam GST framework. CSD, under the Ministry of Defence, is entitled to a 50% refund on central, state, and integrated taxes paid on inward supplies. Refund applications must be filed quarterly using FORM GST RFD-10A, accompanied by necessary documents such as invoices and declarations. The proper officer will process the application, validate GSTIN details, and ensure the refund amount is correct. The circular mandates coordination between central and state tax authorities for refund disbursement and emphasizes communication through designated nodal officers.