REFUND TO CANTEEN(CSD) UNO, EMBASSY ETC

[VIKRAM SHARMA]

Dear Members

As per section 54(2), A specialised agency of the UNO or any Multilateral Financial Institution, Consulate or Embassy of foreign countries or any other person or class of persons, as notified under section 55 i e CANTEEN STORE DEPOT, entitled to a refund of tax paid by it on inward supplies of goods or services or both, may make an application for such refund, in such form and manner as may be prescribed, before the expiry of six months from the last day of the quarter in which such supply was received.

CANTEEN STORE DEPOTS are eligible for refund of 50% of GST paid on inward supply and their outward supplies are exempt from GST. At the time of implementation of GST Govt proposed to issue UIN to CSD but presently it has been decided not to issue UIN to CSD.

There are some confusion in regards to claim of refund to CSD. Can any one tell the procedure for refund of 50% in case of CSD.

AI Summary

CSD Faces Procedural Challenges in GST Refunds Due to Lack of GSTIN/UIN; Sections 54(2) & 55 Highlighted A discussion on a forum addressed the confusion surrounding the refund process for the Canteen Store Depot (CSD) under the Goods and Services Tax (GST) framework. According to Section 54(2) and Section 55 of the CGST Act, CSD is entitled to a 50% refund on GST paid for inward supplies, but there are procedural challenges due to the lack of a GST Identification Number (GSTIN) or Unique Identification Number (UIN). Participants discussed the necessity of filing GSTR-11 for refunds and the potential need to notify the GST Council for clarity or an extension on the refund claim deadline.