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

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....es 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 notifications have been issued by the Central Government allowing refund of fifty per cent. of the applicable central tax, integrated tax and union territory 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 of State Tax, in exercise of its powers conferred under section 168(1) of the Gujarat Goods and Services Tax Act, 2017 (hereafter referred to as the 'GGST Act'), hereby specifies the manner and procedure for filing ....

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....he 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 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 ....

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....icated to the concerned counter-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.24/24/2017-GST dated 3rd January 2018 should be followed in this regard. 6. Difficulty, if any, in the implementation of this Circular may be brought to the notice of the Commissioner of State Tax. [Encl: Annexure-A] By (P D Vaghela) Commissioner of State Tax, Gujarat State, Ahmedabad &nbsp; Annexure A FORM GST RFD-10A (See Rule 95) Application for refund 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 :....