Partial tax refund entitlement for CSD: manual quarterly filing with specified documentation and inter-authority payment coordination. CSD is entitled to an invoice-based partial refund of tax paid on inward supplies supplied subsequently to unit run canteens or authorized customers. Refunds are claimed quarterly using FORM GST RFD-10A filed manually until an online utility is available, accompanied by an undertaking of receipt, declaration of non-duplication, copies of FORM GSTR-3B and GSTR-2A (with attested invoices where necessary), and bank details. The proper officer will acknowledge or issue a single deficiency memo, validate returns, scrutinize documents, sanction refunds per tax head, issue sanction/rejection and payment advice forms, and coordinate inter-authority payment processing.
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Partial tax refund entitlement for CSD: manual quarterly filing with specified documentation and inter-authority payment coordination.
CSD is entitled to an invoice-based partial refund of tax paid on inward supplies supplied subsequently to unit run canteens or authorized customers. Refunds are claimed quarterly using FORM GST RFD-10A filed manually until an online utility is available, accompanied by an undertaking of receipt, declaration of non-duplication, copies of FORM GSTR-3B and GSTR-2A (with attested invoices where necessary), and bank details. The proper officer will acknowledge or issue a single deficiency memo, validate returns, scrutinize documents, sanction refunds per tax head, issue sanction/rejection and payment advice forms, and coordinate inter-authority payment processing.
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