Refund entitlement for CSD: invoice-based GST refund procedure and inter-authority payment coordination instituted. CSD refunds are invoice-based entitlements of fifty per cent of tax on inward supplies made subsequently to unit run canteens or authorized customers and must be claimed quarterly. Until online filing is available, claims are to be submitted manually in FORM GST RFD-10A with an undertaking of receipt, declaration of no prior claim, copies of FORM GSTR-3B and FORM GSTR-2A (with attested invoices not reflected), and bank account details. Proper officers must acknowledge or issue a single deficiency memo within fifteen days, validate GSTINs on the portal, scrutinize returns and sanction or reject in FORM GST RFD-06 with separate payment advice per tax head.
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Refund entitlement for CSD: invoice-based GST refund procedure and inter-authority payment coordination instituted.
CSD refunds are invoice-based entitlements of fifty per cent of tax on inward supplies made subsequently to unit run canteens or authorized customers and must be claimed quarterly. Until online filing is available, claims are to be submitted manually in FORM GST RFD-10A with an undertaking of receipt, declaration of no prior claim, copies of FORM GSTR-3B and FORM GSTR-2A (with attested invoices not reflected), and bank account details. Proper officers must acknowledge or issue a single deficiency memo within fifteen days, validate GSTINs on the portal, scrutinize returns and sanction or reject in FORM GST RFD-06 with separate payment advice per tax head.
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