https://www.taxtmi.com/circulars?id=71251 CSD must file electronic refund claims in FORM GST RFD-10A for fifty per cent of applicable tax paid on eligible inward supplies for subsequent supply to Unit Run Canteens or authorised customers. Eligibility requires registered-supplier tax invoices, supplier reporting in FORM GSTR-1, supplier filing of FORM GSTR-3B, and declarations against duplicate claims. Claims must be filed within two years from the last day of the relevant quarter. Portal validation matches invoices with FORM GSTR-2B, excludes previously refunded invoices, and permits only downward revision of the auto-populated eligible amount. Input tax credit reversal must also be verified. en-us Tue, 31 Dec 2024 00:00:00 +0530 Thu, 17 Sep 2026 12:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71251 CSD must file electronic refund claims in FORM GST RFD-10A for fifty per cent of applicable tax paid on eligible inward supplies for subsequent supply to Unit Run Canteens or authorised customers. Eligibility requires registered-supplier tax invoices, supplier reporting in FORM GSTR-1, supplier filing of FORM GSTR-3B, and declarations against duplicate claims. Claims must be filed within two years from the last day of the relevant quarter. Portal validation matches invoices with FORM GSTR-2B, excludes previously refunded invoices, and permits only downward revision of the auto-populated eligible amount. Input tax credit reversal must also be verified. Circulars GST - States Tue, 31 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71251