Processing of refund applications filed by Canteen Stores Department (CSD)

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....ue (CT-II) Department, dated 29.06.2017. 3. Central Circular No.60/34/2018-GST, dated 04.09.2018. 4. CCST's Circular No.10 in CCTs Ref.No. CCW/GST/74/2015, dated 26.11.2018. 5. Central Circular No.170/02/2022-GST, dated 06.07.2022. 6. CCST's Ref. CIRCULAR Comp. No. 1794798, File No. REV03/12039/127/2022-DC, dated 29.07.2022. 7. Central Notification No.12/2024-Central Tax, dated 10.07.2024. 8. G.O.Ms.No .174, Revenue(CT) Department, dated 30.08.2024. 9. Central Circular No.227/21/2024-GST, dated 11.07.2024 issued by the Central Board of Indirect Taxes and Customs, Department of Revenue, Ministry of Finance, Government of India, New Delhi. *** ORDER The Government of Andhra Pradesh, vide G.O.Ms.No.267, Re....

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....s conferred by section 168(1) of the Andhra Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as "APGST Act"), hereby lays down the following revised procedure for electronic submission and processing of refund application by CSD, in accordance with section 55 of APGST Act, in supersession of Circular No.10 in CCTs Ref.No. CCW/GST/74/2015, dated 26.11.2018. 4. Filing of refund application: The CSD, who wants to wants to file an application for refund under section 55 of APGST Act, in cases where the refund is claimed of fifty per cent of the applicable state tax, integrated tax and Union territory tax paid by the said CSD on all inward supplies of goods received by it, for the purposes of subsequent supply of such good....

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....t the goods on which refund is being claimed have been received by the CSD for the purposes of subsequent supply of such goods to its Unit Run Canteens or to its authorized customers; and (ii) A declaration stating that no refund has been claimed earlier against the invoices on which the refund is being claimed. 6. Relevant date for filing of refund: As per sub-section (2) of section 54 of the APGST Act, a person notified under section 55 of the APGST Act, can file the application for refund of tax paid by it on inward supplies of goods or services or both, before the expiry of two years from the last day of the quarter in which such supply was received. Therefore, as the CSD have been notified under section 55 of APGST Act v....

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....TR-3B for the concerned tax period. 7.2 Further, the proper officer shall ensure that the amount of refund sanctioned is not more than 50% of the central tax, state tax, Union territory tax and Integrated tax paid on the supplies received by CSD. It may be noted that the invoices uploaded by the CSD while filing will be validated on the portal with FORM GSTR 2B of the applicant and only the validated invoices will be allowed in the application. The invoices for which refund has already been availed by the CSD will be flagged in the system and will not be allowed for the refund. The Table in Sl. No. 7 of FORM GST- RFD 10A will be auto-populated on the portal based on the 50% of the amount of respective tax (central tax, state tax, Union t....