TaxTMI 
TaxTMI 
Processing of refund applications filed by Canteen Stores Department (CSD).
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....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 has been issued by the Central Government allowing refund of fifty per cent of the Central tax and Integrated 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 conferred under section 168(1) of the Goa Goods and Services Tax Act, 2017 (hereafter referred to as the 'Goa GST Act'), hereby specifies the manner and procedure for filing and processing of such refund claims as....
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.... 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 1 5 days of the receipt of the refund application. Only one deficiency memo should be issued which should be complete in all respects. 4.2 The proper officer shall validate the GSTIN details on the common portal to ascertain whether the return in FORM GSTR- 3B has been filed by the CSD. The proper officer may scr....
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....r-part tax authority within seven days for the purpose of payment of the remaining sanctioned refund amount. The procedure outlined in para 6.0 of Circular No. 16/2017-2018-GST dated 07/02/2018 should be followed in this regard. 6. Difficulty, if any, in implementation of this Circular may please be brought to the notice of the undersigned. [Encl: Annexure-A] (Dipak M. Bandekar) Commissioner of State Tax, Goa Note: Similar circular has been issued under the Central Goods and Services Tax Act, 2017 by GST Policy Wing, Central Board of Indirect Taxes, Department of Revenue, Ministry of Finance, Government of India, New Delhi vide circular no. 60/34/2018-GST dated 04/09/2018. Annexure A Form GST RFD-10A (See Rule 95) Application for r....