Partial tax refund entitlement for Canteen Stores Department requires invoice-based quarterly claims with prescribed documentation and processing. Canteen Stores Department is entitled to a 50 per cent refund of tax paid on inward supplies supplied to Unit Run Canteens or authorized customers, claimed on an invoice basis quarterly via FORM GST RFD-10A with specified documents including undertakings, GSTR-3B, GSTR-2A, attested invoices not in GSTR-2A, and bank details; the proper officer must acknowledge or issue one deficiency memo within fifteen days, validate returns on the portal, scrutinize filings, and issue sanction or rejection orders in prescribed forms with separate payment processing by State and Central authorities communicated within seven days.
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Provisions expressly mentioned in the judgment/order text.
Partial tax refund entitlement for Canteen Stores Department requires invoice-based quarterly claims with prescribed documentation and processing.
Canteen Stores Department is entitled to a 50 per cent refund of tax paid on inward supplies supplied to Unit Run Canteens or authorized customers, claimed on an invoice basis quarterly via FORM GST RFD-10A with specified documents including undertakings, GSTR-3B, GSTR-2A, attested invoices not in GSTR-2A, and bank details; the proper officer must acknowledge or issue one deficiency memo within fifteen days, validate returns on the portal, scrutinize filings, and issue sanction or rejection orders in prescribed forms with separate payment processing by State and Central authorities communicated within seven days.
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