https://www.taxtmi.com/circulars?id=70892 CSD is entitled to an invoice-based refund of 50 per cent of applicable GST paid on inward goods subsequently supplied to Unit Run Canteens or authorised customers, rather than a refund of accumulated input tax credit. Quarterly claims must be manually filed in FORM GST RFD-10A with prescribed declarations, returns, invoice evidence and bank details. Proper officers must acknowledge complete claims or issue one comprehensive deficiency memo within 15 days, verify returns and supply details, and sanction eligible refunds separately by tax head. Counterpart tax authorities must receive refund orders within seven days for payment of their respective tax components. en-us Tue, 04 Sep 2018 00:00:00 +0530 Fri, 21 Aug 2026 18:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=70892 CSD is entitled to an invoice-based refund of 50 per cent of applicable GST paid on inward goods subsequently supplied to Unit Run Canteens or authorised customers, rather than a refund of accumulated input tax credit. Quarterly claims must be manually filed in FORM GST RFD-10A with prescribed declarations, returns, invoice evidence and bank details. Proper officers must acknowledge complete claims or issue one comprehensive deficiency memo within 15 days, verify returns and supply details, and sanction eligible refunds separately by tax head. Counterpart tax authorities must receive refund orders within seven days for payment of their respective tax components. Circulars GST - States Tue, 04 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70892