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of <h1>West Bengal GST Refund Process for Canteen Stores: Quarterly Manual Submissions Using FORM GST RFD-10A.</h1> The circular outlines the procedure for processing refund applications filed by the Canteen Stores Department (CSD) under the West Bengal Goods and Services Tax Act, 2017. CSD is entitled to a 50% refund of the state tax paid on inward supplies, with a similar provision for central or integrated tax. Refund applications are to be filed quarterly using FORM GST RFD-10A manually until an online system is available. The circular details the documentation required and the process for acknowledgment, verification, and sanctioning of refunds. The refund process involves coordination between state and central tax authorities, ensuring proper communication for payment.
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