Refund entitlement for Canteen Stores Department: invoice-based quarterly claims processed with specified forms and documentation requirements. CSD is entitled to fifty percent refund of State, Central and Integrated tax on inward supplies for subsequent supply to Unit Run Canteens or authorised customers; refunds are invoice-based and to be claimed quarterly via FORM GST RFD-10A with an undertaking of receipt, declaration of no prior claim, copies of GSTR-3B and GSTR-2A, attested invoices not in GSTR-2A and bank details. The proper officer shall acknowledge or issue a single deficiency memo within fifteen days, validate GSTIN and returns on the portal, and sanction or reject refunds per tax head in FORM GST RFD-06 with payment advice in FORM GST RFD-05, coordinating between tax authorities for payment.
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Provisions expressly mentioned in the judgment/order text.
Refund entitlement for Canteen Stores Department: invoice-based quarterly claims processed with specified forms and documentation requirements.
CSD is entitled to fifty percent refund of State, Central and Integrated tax on inward supplies for subsequent supply to Unit Run Canteens or authorised customers; refunds are invoice-based and to be claimed quarterly via FORM GST RFD-10A with an undertaking of receipt, declaration of no prior claim, copies of GSTR-3B and GSTR-2A, attested invoices not in GSTR-2A and bank details. The proper officer shall acknowledge or issue a single deficiency memo within fifteen days, validate GSTIN and returns on the portal, and sanction or reject refunds per tax head in FORM GST RFD-06 with payment advice in FORM GST RFD-05, coordinating between tax authorities for payment.
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