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.
Detailed process outlined for Canteen Store Department (CSD) to file refund application FORM GST RFD-10A on GST portal for refund of tax paid on inward supply of goods. Refund applications to be filed sequentially; NIL refund claim required for periods with no refund claim. Refund period selection available from July 2017; NIL refund claim needed for earlier periods. Statement of invoices to be uploaded. Bank account details required for refund disbursement. Refund application can be previewed before submission; no changes allowed post-submission. Grievances to be reported on redressal portal.
Note: It is a system-generated summary and is for quick reference only.