https://www.taxtmi.com/circulars?id=71669 CSD must file section 55 refund claims electronically in FORM GST RFD-10A for qualifying inward goods supplied onward to Unit Run Canteens or authorised customers. Claims may be quarterly or combined for multiple quarters, must be filed within two years from the relevant quarter, and require supplier-reported invoices, supplier return compliance, an undertaking on intended use, and a no-prior-refund declaration. Portal validation limits the claim to fifty per cent of eligible tax and prevents enhancement of auto-populated amounts. The proper officer verifies compliance, invoice eligibility, and reversal of related input tax credit before issuing FORM GST RFD-06. en-us Tue, 14 Oct 2025 00:00:00 +0530 Thu, 22 Oct 2026 10:29:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71669 CSD must file section 55 refund claims electronically in FORM GST RFD-10A for qualifying inward goods supplied onward to Unit Run Canteens or authorised customers. Claims may be quarterly or combined for multiple quarters, must be filed within two years from the relevant quarter, and require supplier-reported invoices, supplier return compliance, an undertaking on intended use, and a no-prior-refund declaration. Portal validation limits the claim to fifty per cent of eligible tax and prevents enhancement of auto-populated amounts. The proper officer verifies compliance, invoice eligibility, and reversal of related input tax credit before issuing FORM GST RFD-06. Circulars GST - States Tue, 14 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71669