TMI BlogProcessing of refund applications filed by Canteen Stores Department (CSD).X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Central Government allowing refund of fifty per cent of the central tax or integrated 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, in exercise of its powers conferred under section 168(1) of the West Bengal Goods and Services Tax Act, 2017 (hereafter referred to as the WBGST Act ), hereby specifies the manner and procedure for filing and processing of such refund claims as bel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng 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 ascertain whether the return in FORM GSTR- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f any, in implementation of this Circular may please be brought to the notice of the Commissioner. 6. This circular shall be deemed to have come into force with effect from 04.09.2018. [Encl: Annexure-A] Sd/- (Smaraki Mahapatra) Commissioner, State Tax, West Bengal Date: 18.09.2018 Memo. 403 CT/PRO 3C/PRO/2018 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 : INR In Words 6. Details of inward supplies of goods received: GSTIN of supplier Invoice/Debit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ress of Bank Branch f. IFSC g. MICR 9. Attachment of the following documents with the refund application : a. Copy of FORM GSTR-3B for the period for which application has been filed b. Copy of FORM GSTR-2A for the period for which application has been filed 10. Verification I _______ as an authorised representative of Name of Canteen Store Department hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. I further declare that all the goods, in respect of which the refund is being claimed, have been received by us and that no refund has been claimed earlier against any of the invoices agai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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