https://www.taxtmi.com/circulars?id=61034 CSD entitlement is fifty per cent of State, Central and Integrated tax on inward supplies subsequently supplied to unit canteens or authorized customers. Refunds are invoice-based, filed quarterly in Form GST RFD-10A with an undertaking, declaration of no prior claim, GSTR-3B and GSTR-2A copies, attested invoices not in GSTR-2A, and bank details. The proper officer must acknowledge within 15 days, may issue one complete deficiency memo within 15 days, validate GSTIN and returns on the portal, and sanction fifty per cent per tax head by Form GST RFD-06 with payment advice in Form GST RFD-05. en-us Thu, 07 Feb 2019 00:00:00 +0530 Sat, 18 May 2019 16:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=61034 CSD entitlement is fifty per cent of State, Central and Integrated tax on inward supplies subsequently supplied to unit canteens or authorized customers. Refunds are invoice-based, filed quarterly in Form GST RFD-10A with an undertaking, declaration of no prior claim, GSTR-3B and GSTR-2A copies, attested invoices not in GSTR-2A, and bank details. The proper officer must acknowledge within 15 days, may issue one complete deficiency memo within 15 days, validate GSTIN and returns on the portal, and sanction fifty per cent per tax head by Form GST RFD-06 with payment advice in Form GST RFD-05. Circulars GST - States Thu, 07 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=61034