https://www.taxtmi.com/circulars?id=69533 Electronic refund processing has been prescribed for CSD claims under section 55 of the APGST Act, requiring filing in FORM GST RFD-10A on the common portal, quarterly filing with optional clubbing of multiple quarters and financial years, and eligibility based on registered inward supplies supported by tax invoices, supplier disclosures in FORM GSTR-1 and FORM GSTR-3B, and an undertaking and declaration from the CSD. The proper officer must verify invoice matching, GSTIN details, return filing status, ITC reversal, and the refund cap of fifty per cent before issuing FORM GST RFD-06; earlier manual applications continue under the prior circular. en-us Wed, 11 Sep 2024 00:00:00 +0530 Tue, 14 Apr 2026 14:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=69533 Electronic refund processing has been prescribed for CSD claims under section 55 of the APGST Act, requiring filing in FORM GST RFD-10A on the common portal, quarterly filing with optional clubbing of multiple quarters and financial years, and eligibility based on registered inward supplies supported by tax invoices, supplier disclosures in FORM GSTR-1 and FORM GSTR-3B, and an undertaking and declaration from the CSD. The proper officer must verify invoice matching, GSTIN details, return filing status, ITC reversal, and the refund cap of fifty per cent before issuing FORM GST RFD-06; earlier manual applications continue under the prior circular. Circulars GST - States Wed, 11 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=69533