Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
Liquidator appointment under Section 34 requires consideration of creditor recommendations, valid professional authorisation, and preservation of vali...
Income-tax exemption for specified regulatory fees and government grants applies subject to non-commercial activity and continuing compliance conditio...
Digital accessibility audit and remediation deadlines extended, while all other disability-compliance obligations for regulated entities remain unchan...
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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 Previous manual process superseded, except for already filed applications.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 Previous manual process superseded, except for already filed applications.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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