CSD refund procedure requires electronic filing and portal validation, with invoice disclosure and eligibility checks before sanction. The circular mandates electronic filing by the CSD in FORM GST RFD-10A for claims of fifty percent state tax refund on inward supplies for subsequent supply to Unit Run Canteens or authorized customers, requires supplier disclosure in FORM GSTR-1 and FORM GSTR-3B, validation of invoices on the portal, quarterly filing (with optional clubbing of quarters), specified documentary undertakings, two-year filing limitation from the quarter end, portal-driven invoice validation and auto-population rules, verification of ITC reversal, and issuance of a speaking order in FORM GST RFD-06 upon 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.
CSD refund procedure requires electronic filing and portal validation, with invoice disclosure and eligibility checks before sanction.
The circular mandates electronic filing by the CSD in FORM GST RFD-10A for claims of fifty percent state tax refund on inward supplies for subsequent supply to Unit Run Canteens or authorized customers, requires supplier disclosure in FORM GSTR-1 and FORM GSTR-3B, validation of invoices on the portal, quarterly filing (with optional clubbing of quarters), specified documentary undertakings, two-year filing limitation from the quarter end, portal-driven invoice validation and auto-population rules, verification of ITC reversal, and issuance of a speaking order in FORM GST RFD-06 upon sanction.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
