Refund entitlement for Canteen Stores Department: electronic filing required; portal validation and quarterly claim conditions govern processing. CSD is entitled to fifty per cent refund of applicable State tax on inward supplies for subsequent supply to Unit Run Canteens or authorized customers; claims must be filed electronically in Form GST RFD-10A once per quarter (or for multiple quarters/FYs) with supplier and CSD GSTINs on invoices, accompanied by an undertaking and declaration, and are subject to portal validation of supplier GSTR-1/GSTR-3B reporting and invoice-level checks before sanction.
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 filing required; portal validation and quarterly claim conditions govern processing.
CSD is entitled to fifty per cent refund of applicable State tax on inward supplies for subsequent supply to Unit Run Canteens or authorized customers; claims must be filed electronically in Form GST RFD-10A once per quarter (or for multiple quarters/FYs) with supplier and CSD GSTINs on invoices, accompanied by an undertaking and declaration, and are subject to portal validation of supplier GSTR-1/GSTR-3B reporting and invoice-level checks before sanction.
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