Refund entitlement for Canteen Stores Department: invoice-based quarterly claims with prescribed documentary and inter-authority payment procedures. Refund entitlement for the Canteen Stores Department (CSD) is fifty percent of tax paid on inward supplies subsequently supplied to unit run canteens or authorized customers. Claims are invoice-based and filed quarterly using FORM GST RFD-10A manually until an online utility is available, accompanied by an undertaking, non-duplication declaration, FORM GSTR-3B and FORM GSTR-2A copies with supporting invoices, and bank details. Proper officers must acknowledge or issue a single deficiency memo within fifteen days, validate GSTR returns on the portal, sanction fifty percent per tax head, issue separate sanction/rejection orders and payment advices, and coordinate inter-authority communication for payment through PFMS.
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Refund entitlement for Canteen Stores Department: invoice-based quarterly claims with prescribed documentary and inter-authority payment procedures.
Refund entitlement for the Canteen Stores Department (CSD) is fifty percent of tax paid on inward supplies subsequently supplied to unit run canteens or authorized customers. Claims are invoice-based and filed quarterly using FORM GST RFD-10A manually until an online utility is available, accompanied by an undertaking, non-duplication declaration, FORM GSTR-3B and FORM GSTR-2A copies with supporting invoices, and bank details. Proper officers must acknowledge or issue a single deficiency memo within fifteen days, validate GSTR returns on the portal, sanction fifty percent per tax head, issue separate sanction/rejection orders and payment advices, and coordinate inter-authority communication for payment through PFMS.
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