Electronic refund processing for CSD claims requires quarterly portal filing, invoice validation, and strict eligibility checks under GST refund rules. Electronic refund processing has been prescribed for CSD claims under section 55 of the APGST Act, requiring filing in FORM GST RFD-10A on the common portal, quarterly filing with optional clubbing of multiple quarters and financial years, and eligibility based on registered inward supplies supported by tax invoices, supplier disclosures in FORM GSTR-1 and FORM GSTR-3B, and an undertaking and declaration from the CSD. The proper officer must verify invoice matching, GSTIN details, return filing status, ITC reversal, and the refund cap of fifty per cent before issuing FORM GST RFD-06; earlier manual applications continue under the prior circular.
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.
Electronic refund processing for CSD claims requires quarterly portal filing, invoice validation, and strict eligibility checks under GST refund rules.
Electronic refund processing has been prescribed for CSD claims under section 55 of the APGST Act, requiring filing in FORM GST RFD-10A on the common portal, quarterly filing with optional clubbing of multiple quarters and financial years, and eligibility based on registered inward supplies supported by tax invoices, supplier disclosures in FORM GSTR-1 and FORM GSTR-3B, and an undertaking and declaration from the CSD. The proper officer must verify invoice matching, GSTIN details, return filing status, ITC reversal, and the refund cap of fifty per cent before issuing FORM GST RFD-06; earlier manual applications continue under the prior circular.
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