Himachal Pradesh GST: Canteen Stores Department can claim quarterly tax refunds using FORM GST RFD-10A. Effective September 2018.

The circular outlines the procedure for processing refund applications filed by the Canteen Stores Department (CSD) under the Himachal Pradesh GST framework. CSD is entitled to claim a refund of 50% of the state and central taxes paid on inward supplies for subsequent supply to Unit Run Canteens or authorized customers. Refunds are to be filed quarterly using FORM GST RFD-10A, accompanied by necessary documents such as invoices and bank details. The proper officer will process the claims, ensuring the refund amount is correct and communicate with relevant tax authorities for payment. The circular is effective from September 4, 2018.

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