CSD refund processing follows a revised electronic filing regime with quarterly claims, invoice validation, and capped tax refund eligibility. Processing of refund applications filed by the Canteen Stores Department is to be done electronically on the common portal in FORM GST RFD-10A under the revised procedure introduced after insertion of rule 95B. The CSD may file quarterly refund claims, with clubbing of multiple quarters and financial years, subject to the two-year limitation from the last day of the quarter in which the inward supply was received. Refund is limited to fifty per cent of the applicable tax on eligible inward supplies and requires supporting invoices, an undertaking, and a declaration against double claim.
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CSD refund processing follows a revised electronic filing regime with quarterly claims, invoice validation, and capped tax refund eligibility.
Processing of refund applications filed by the Canteen Stores Department is to be done electronically on the common portal in FORM GST RFD-10A under the revised procedure introduced after insertion of rule 95B. The CSD may file quarterly refund claims, with clubbing of multiple quarters and financial years, subject to the two-year limitation from the last day of the quarter in which the inward supply was received. Refund is limited to fifty per cent of the applicable tax on eligible inward supplies and requires supporting invoices, an undertaking, and a declaration against double claim.
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