TaxTMI 
TaxTMI 
REFUND TO CANTEEN(CSD) UNO, EMBASSY ETC
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....EFUND TO CANTEEN(CSD) UNO, EMBASSY ETC<br> Query (Issue) Started By: - VIKRAM SHARMA Dated:- 19-3-2018 Last Reply Date:- 26-3-2018 Goods and Services Tax - GST<br>Got 7 Replies<br>GST<br>Dear Members As per section 54(2), A specialised agency of the UNO or any Multilateral Financial Institution, Consulate or Embassy of foreign countries or any other person or class of persons, as notified under s....
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....ection 55 i e CANTEEN STORE DEPOT, entitled to a refund of tax paid by it on inward supplies of goods or services or both, may make an application for such refund, in such form and manner as may be prescribed, before the expiry of six months from the last day of the quarter in which such supply was received. CANTEEN STORE DEPOTS are eligible for refund of 50% of GST paid on inward supply and thei....
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....r outward supplies are exempt from GST. At the time of implementation of GST Govt proposed to issue UIN to CSD but presently it has been decided not to issue UIN to CSD. There are some confusion in regards to claim of refund to CSD. Can any one tell the procedure for refund of 50% in case of CSD. Reply By KASTURI SETHI: The Reply: GSTR-11 return has to be filed but that is based on GSTIN. For ....
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....filing refund claim, GSTIN is a must. However, in order to avoid time bar limit for refund claim, you may bring this issue to the notice of Chairperson, GST Council. I am hopeful you will get some solution. On being pointed out, Govt. may take decision regarding issuance of GSTIN or at least extension of time limit. Reply By Ganeshan Kalyani: The Reply: i agree with the view's of Sri Kasturi....
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.... Sir. Reply By Alkesh Jani: The Reply: Sir, please quote authority for 50% refund of GST, for my knowledge purpose. Reply By SHOBHIT BANSAL: The Reply: Notification No. 6/2017-Central Tax (Rate) New Delhi, the 28th June, 2017 Reply By ANITA BHADRA: The Reply: Very informative discussion . Thanks for sharing Notification details - 50% refund Regards Reply By Alkesh Jani: The Reply: Sir,....
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.... Thanks for the information, the Section 25(9)(b) states that any other person or class of persons, as may be notified by the Commissioner. Please let me know the authority notifying CSD by the Commissioner for registration under above section. For my knowledge purpose. Reply By SHOBHIT BANSAL: The Reply: Dear Members, My query is in regards to procedure for refund of 50% of GST paid on inward su....
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....pply to Canteen Store Department u/s 55 of CGST Act and as per notification 06/2017, Central Tax (Rate), CGST Rule 95 1. On which FORM CSD's are required to file claim of refund because GSTR-11 is meant for UIN holder only but CSD's are allowed making purchase on GSTN no UIN allotted to CSD. RFD-10 also not available on portal and where to upload GSTR-11 as portal not specified the place.....
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.... 2. Any extension of time granted or not because refund application u/s section 54(2) of CGST act need to be file before the expiry of six months from the last day of the quarter in which such supply was received. 3. No update/feed back provided by the department/council till date.<br> Discussion Forum - Knowledge Sharing ....