Refund entitlement for Canteen Stores Department: invoice based quarterly claims require specified documentation and coordinated payment. CSD refund claims are invoice based and must be filed quarterly using FORM GST RFD-10A with supporting undertaking, declaration of no prior claim, copies of FORM GSTR-3B and GSTR-2A, attested invoices not in GSTR-2A, and bank details. The proper officer will acknowledge applications, may issue a single deficiency memo, validate GSTINs on the portal, and scrutinise submitted forms, treating GSTR-2A as evidence. Refunds are sanctioned at fifty percent of each relevant tax head with separate sanction and payment advice forms; central and state/UT authorities are responsible respectively for paying their tax heads and must communicate sanction orders for coordinated payment via PFMS and PAO.
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Refund entitlement for Canteen Stores Department: invoice based quarterly claims require specified documentation and coordinated payment.
CSD refund claims are invoice based and must be filed quarterly using FORM GST RFD-10A with supporting undertaking, declaration of no prior claim, copies of FORM GSTR-3B and GSTR-2A, attested invoices not in GSTR-2A, and bank details. The proper officer will acknowledge applications, may issue a single deficiency memo, validate GSTINs on the portal, and scrutinise submitted forms, treating GSTR-2A as evidence. Refunds are sanctioned at fifty percent of each relevant tax head with separate sanction and payment advice forms; central and state/UT authorities are responsible respectively for paying their tax heads and must communicate sanction orders for coordinated payment via PFMS and PAO.
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