TaxTMI 
TaxTMI 
Processing of refund applications filed by Canteen Stores Department (CSD)
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....ted, the Government of India, Ministry of Finance, Department of Revenue CBIC, GST Policy Wing, has issued Circular No 227/21/2024-GST, dated 11.07.2024 based on the recommendations of the GST Council. Hence, following pari-materia circular is issued. 2. The Government of Tamilnadu, in G.O. (Ms) No.67, Commercial Taxes and Registration (B1) Department dated 29.06.2017, in Notification No.II(2)/CTR/532(d-9)/2017, dated 29.6.2017 published in Tamilnadu Government Extraordinary Gazette [Issue No. 202], had specified the Canteen Stores Department ("CSD" for short), under the Ministry of Defence, as a person who shall be entitled to claim a refund of fifty per cent of the applicable State tax, paid by the CSD on all inward supplies of goods r....
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.... processing of refund application by CSD, in accordance with section 55 of TNGST Act, in supersession of Commissioner of Commercial Taxes' Circular No. 1/2019 dated 07.02.2019 5. Filing of refund application: The CSD, who wants to file an application for refund under section 55 of TNGST Act, in cases where the refund is claimed of fifty per cent of the applicable State tax central 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 goods to its Unit Run Canteens or to its authorized customers, shall file an application for refund in FORM GST RFD-10A electronically on the common portal and the same shall be processed electroni....
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.... (ii) A declaration stating that no refund has been claimed earlier against the invoices on which the refund is being claimed. 7. Relevant date for filing of refund: As per sub-section (2) of section 54 of the TNGST Act, a person notified under section 55 of the TNGST 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 TNGST Act vide G.O. (Ms) No.67, Commercial Taxes and Registration (B1) Department dated 29.06.2017, in Notification No.II(2)/CTR/532(d-9)/2017, dated 29.6.2017 published in Tamilnadu Government Extraordi....
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....ll 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 SI. 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 territory tax and integrated tax) as per the Col 8, 9 and 10 of the Table i....