https://www.taxtmi.com/forum/issue?id=113498 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. en-us Mon, 19 Mar 2018 17:15:17 +0530 Thu, 23 Jan 2025 15:55:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=113498 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. Discussion-Forum GST Mon, 19 Mar 2018 17:15:17 +0530 https://www.taxtmi.com/forum/issue?id=113498