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...
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This trade circular provides revised procedure for electronic filing and processing of refund applications by Canteen Stores Department (CSD) under West Bengal Goods and Services Tax Act, 2017. CSD can file refund application electronically on common portal for 50% refund of state tax paid on inward supplies for subsequent supply to Unit Run Canteens or authorized customers. Application to be filed quarterly or clubbed for multiple quarters. Refund eligibility subject to supplier filing outward supply details and returns. Proper officer to process application similar to other refunds, verifying invoices, tax payment, and ITC reversal. Previous manual process superseded, except for already filed applications. Difficulties in implementation to be brought to Commissioner's notice.
This trade circular provides revised procedure for electronic filing and processing of refund applications by Canteen Stores Department (CSD) under West Bengal Goods and Services Tax Act, 2017. CSD can file refund application electronically on common portal for 50% refund of state tax paid on inward supplies for subsequent supply to Unit Run Canteens or authorized customers. Application to be filed quarterly or clubbed for multiple quarters. Refund eligibility subject to supplier filing outward supply details and returns. Proper officer to process application similar to other refunds, verifying invoices, tax payment, and ITC reversal. Previous manual process superseded, except for already filed applications. Difficulties in implementation to be brought to Commissioner's notice.
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