TaxTMI 
TaxTMI 
Processing of refund applications filed by Canteen Stores Department(CSD).
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....n who shall be entitled to claim a refund of fifty per cent. of the applicable central tax, integrated tax and Union territory tax paid by the CSD on all inward supplies of goods received by the CSD for the purposes of subsequent supply of such goods to the Unit Run Canteens of the CSD or to the authorized customers of the CSD. Identical notification No.6 has been issued by the Finance (Taxation) Department, Government of Assam (No. FTX.56/2017/19 dated 29th June, 2017) allowing refund of fifty per cent of the State tax paid by the CSD on the inward supply of goods received by it and supplied subsequently as stated above. 2. With a view to ensuring expeditious processing of refund claims, the Commissioner, in exercise of its powers confe....
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....es of the invoices on which refund is claimed but which are not reflected in FORM GSTR-2A; (v) Details of the bank account in which the refund amount is to be credited. 4. Processing and sanction of the refund claim : 4.1. Upon receipt of the complete application in FORM GST RFD-10A, an acknowledgement shall be issued manually within 15 days of the receipt of the application in FORM GST RFD-02 by the proper officer. In case of any deficiencies in the requisite documentary evidences to be submitted as detailed in para 3.2 above, the same shall be communicated to the CSD by issuing a deficiency memo manually in FORM GST RFD-03 by the proper officer within 15 days of the receipt of the refund application. Only one deficiency memo shou....
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....r of any tax authority is duly communicated to the concerned counter-part tax authority within seven days for the purpose of payment of the remaining sanctioned refund amount. The following procedure outlined in para 6.0 of CGST Circular No.24/24/2017-GST dated 21st December 2017 should be followed in this regard: "In order to facilitate sanction of refund amount of central tax and State tax by the respective tax authorities, it has been decided that both the Central and State Tax authority shall nominate nodal officer(s) for the purpose of liasioning through a dedicated e-mail id. Where the amount of central tax and State tax refund is ordered to be sanctioned provisionally by the Central tax authority and a sanction order is passed in ....
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.... by Canteen Stores Department (CSD) 1. GSTIN : 2. Name : 3. Address : 4. Tax Period (Quarter) : From <DD/MM/YY TO <DD/MM/YY> 5. Amount of Refund Claim : <INR> <In Words> 6. Details of inward supplies of goods received: GSTIN of supplier Invoice/Debit Note/ Credit Note details Rate Taxable value Amount of tax No. Date Value Integrated tax Central Tax State Tax 1 2 3 4 5 6 7 8 9 6A. Invoices received ....