https://www.taxtmi.com/circulars?id=69985 Processing of refund applications filed by the Canteen Stores Department is to be done electronically on the common portal in FORM GST RFD-10A under the revised procedure introduced after insertion of rule 95B. The CSD may file quarterly refund claims, with clubbing of multiple quarters and financial years, subject to the two-year limitation from the last day of the quarter in which the inward supply was received. Refund is limited to fifty per cent of the applicable tax on eligible inward supplies and requires supporting invoices, an undertaking, and a declaration against double claim. en-us Thu, 18 Jul 2024 00:00:00 +0530 Wed, 27 May 2026 13:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=69985 Processing of refund applications filed by the Canteen Stores Department is to be done electronically on the common portal in FORM GST RFD-10A under the revised procedure introduced after insertion of rule 95B. The CSD may file quarterly refund claims, with clubbing of multiple quarters and financial years, subject to the two-year limitation from the last day of the quarter in which the inward supply was received. Refund is limited to fifty per cent of the applicable tax on eligible inward supplies and requires supporting invoices, an undertaking, and a declaration against double claim. Circulars GST - States Thu, 18 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=69985