https://www.taxtmi.com/circulars?id=62374 The circular prescribes an invoice-based refund entitlement for the Canteen Stores Department equal to fifty percent of tax paid on inward supplies destined for unit canteens or authorized customers, requiring quarterly manual filing in FORM GST RFD-10A with specified documents (undertaking of receipt, 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 receipt or issue a single deficiency memo within fifteen days, validate GSTINs, scrutinize returns and invoices, sanction fifty percent refunds by tax head, and coordinate with counterpart tax authorities for payment via PFMS. en-us Wed, 13 Mar 2019 00:00:00 +0530 Sat, 14 Sep 2019 13:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=62374 The circular prescribes an invoice-based refund entitlement for the Canteen Stores Department equal to fifty percent of tax paid on inward supplies destined for unit canteens or authorized customers, requiring quarterly manual filing in FORM GST RFD-10A with specified documents (undertaking of receipt, 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 receipt or issue a single deficiency memo within fifteen days, validate GSTINs, scrutinize returns and invoices, sanction fifty percent refunds by tax head, and coordinate with counterpart tax authorities for payment via PFMS. Circulars GST - States Wed, 13 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=62374