https://www.taxtmi.com/circulars?id=57355 CSD refund claims are invoice-based and filed quarterly on FORM GST RFD-10A manually until an online utility exists; applications must include an undertaking of goods receipt, declaration of no prior claims, copies of FORM GSTR-3B and GSTR-2A (with attested invoices not in GSTR-2A), and bank details. The proper officer issues an acknowledgement, may issue a single deficiency memo, validates GSTIN and return details on the portal, relies on GSTR-2A as evidentiary support, and issues separate sanction/rejection orders and payment advice per tax head, with inter-authority communication required for payment processing. en-us Tue, 04 Sep 2018 00:00:00 +0530 Wed, 05 Sep 2018 11:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=57355 CSD refund claims are invoice-based and filed quarterly on FORM GST RFD-10A manually until an online utility exists; applications must include an undertaking of goods receipt, declaration of no prior claims, copies of FORM GSTR-3B and GSTR-2A (with attested invoices not in GSTR-2A), and bank details. The proper officer issues an acknowledgement, may issue a single deficiency memo, validates GSTIN and return details on the portal, relies on GSTR-2A as evidentiary support, and issues separate sanction/rejection orders and payment advice per tax head, with inter-authority communication required for payment processing. Circulars GST Tue, 04 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=57355