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.

[KASTURI SETHI]

GSTR-11 return has to be filed but that is based on GSTIN. For filing refund claim, GSTIN is a must. However, in order to avoid time bar limit for refund claim, you may bring this issue to the notice of Chairperson, GST Council. I am hopeful you will get some solution. On being pointed out, Govt. may take decision regarding issuance of GSTIN or at least extension of time limit.

[Ganeshan Kalyani]

i agree with the view's of Sri Kasturi Sir.

[Alkesh Jani]

Sir, please quote authority for 50% refund of GST, for my knowledge purpose.

[SHOBHIT BANSAL]

Notification No. 6/2017-Central Tax (Rate) New Delhi, the 28th June, 2017

[ANITA BHADRA]

Very informative discussion .

Thanks for sharing Notification details - 50% refund

Regards

[Alkesh Jani]

Sir, Thanks for the information, the Section 25(9)(b) states that any other person or class of persons, as may be notified by the Commissioner. Please let me know the authority notifying CSD by the Commissioner for registration under above section. For my knowledge purpose.

[SHOBHIT BANSAL]

Dear Members, My query is in regards to procedure for refund of 50% of GST paid on inward supply to Canteen Store Department u/s 55 of CGST Act and as per notification 06/2017, Central Tax (Rate), CGST Rule 95

 

1. On which FORM CSD's are required to file claim of refund because GSTR-11 is meant for UIN holder only but CSD's are allowed making purchase on GSTN no UIN allotted to CSD. RFD-10 also not available on portal and where to upload GSTR-11 as portal not specified the place.

 

2. Any extension of time granted or not because refund application u/s section 54(2) of CGST act need to be file before the expiry of six months from the last day of the quarter in which such supply was received.

 

3. No update/feed back provided by the department/council till date.

 

AI Summary

Refund eligibility for Canteen Store Depots faces procedural uncertainty over GSTIN, UIN and refund form requirements. Canteen Store Depots are entitled to a partial refund of tax paid on inward supplies while their outward supplies are exempt; this entitlement under the CGST refund framework is contingent on procedural steps. Practical issues include whether a GSTIN or UIN is required to file the prescribed refund return, uncertainty over which portal form or return to use for claims, and the effect of the statutory time bar for filing refund applications. Stakeholders have suggested seeking administrative directions or extensions to enable CSDs to claim the notified refund.