Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
Circular provides revised procedure for electronic filing and processing of refund applications by Canteen Stores Department (CSD) u/s 55 of CGST Act. CSD can electronically file refund application in FORM GST RFD-10A on common portal for 50% refund of central, state, UT and integrated tax paid on inward supplies for subsequent supply to Unit Run Canteens or authorized customers. CSD to file refund application quarterly, allowed to club multiple quarters/financial years. Refund available only if supplier furnished invoice details in GSTR-1 and filed GSTR-3B. Proper officer to process refund claim as per Rule 89, verify invoices, tax payment and ITC reversal. Refund amount capped at 50% of taxes paid. Earlier Circular 60/34/2018-GST superseded for electronic refund applications.
Circular provides revised procedure for electronic filing and processing of refund applications by Canteen Stores Department (CSD) u/s 55 of CGST Act. CSD can electronically file refund application in FORM GST RFD-10A on common portal for 50% refund of central, state, UT and integrated tax paid on inward supplies for subsequent supply to Unit Run Canteens or authorized customers. CSD to file refund application quarterly, allowed to club multiple quarters/financial years. Refund available only if supplier furnished invoice details in GSTR-1 and filed GSTR-3B. Proper officer to process refund claim as per Rule 89, verify invoices, tax payment and ITC reversal. Refund amount capped at 50% of taxes paid. Earlier Circular 60/34/2018-GST superseded for electronic refund applications.
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