TMI BlogProcessing of refund applications filed by Canteen Stores Department (CSD)- regardingX X X X Extracts X X X X X X X X Extracts X X X X ..... ent (CSD)- regarding Vide notifications No. 6/2017-Central Tax (Rate), No. 6/2017-Integrated Tax (Rate) and No. 6/2017-Union territory Tax (Rate) , all dated 28th June 2017, the Central Government has 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 central tax, integrated tax and Union territory tax paid by the CSD 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 notifications have been issued by the State Governments allowing refund of fifty per cent of the State ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ; (iii) Copies of the valid return filed in FORM GSTR-3B by the CSD for the period covered in the refund claim; (iv) Copies of FORM GSTR-2A of the CSD for the period covered in the refund claim along with the attested hard copies of the invoices on which refund is claimed but which are not reflected in FORM GSTR-2A ; (v) Details of the bank account in which the 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the CSD will apply for refund with the jurisdictional Central tax/State tax authority to whom the CSD has been assigned. However, the payment of the sanctioned refund amount in relation to central tax / integrated tax shall be made by the Central tax authority while payment of the sanctioned refund amount in relation to State Tax / Union Territory Tax shall be made by the State tax/Union Territory tax authority. It therefore, becomes necessary that the refund order issued by the proper officer of any tax authority is duly communicated 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 21 s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6B. Debit/Credit Note received a1 refund applied for: Central Tax State /Union territory Tax Integrated Tax Total ..... X X X X Extracts X X X X X X X X Extracts X X X X
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