Refund entitlement for Canteen Stores Department: electronic GST refund filing and portal validation ensure eligibility and invoice matching. CSDs notified under section 55 may claim a refund of fifty per cent of state tax on inward supplies received for subsequent supply, by filing FORM GST RFD-10A electronically. Claims must be supported by supplier-declared invoices (GSTR-1) and supplier filing of GSTR-3B, include specified undertakings and declarations, and be filed within two years of the quarter end in which the supply was received. Proper officers will validate GSTINs, returns, and invoice matches on the portal, permit only validated invoices, cap refunds at fifty per cent of respective taxes, require ITC reversal where applicable, and issue orders in FORM GST RFD-06 with speaking reasons.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Refund entitlement for Canteen Stores Department: electronic GST refund filing and portal validation ensure eligibility and invoice matching.
CSDs notified under section 55 may claim a refund of fifty per cent of state tax on inward supplies received for subsequent supply, by filing FORM GST RFD-10A electronically. Claims must be supported by supplier-declared invoices (GSTR-1) and supplier filing of GSTR-3B, include specified undertakings and declarations, and be filed within two years of the quarter end in which the supply was received. Proper officers will validate GSTINs, returns, and invoice matches on the portal, permit only validated invoices, cap refunds at fifty per cent of respective taxes, require ITC reversal where applicable, and issue orders in FORM GST RFD-06 with speaking reasons.
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