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

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..... , 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 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 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, in exercise of the powers conferred under section 168(1) of the Rajasthan Goods and Services Tax Act, 2017, hereafter referred to as the 'RGST Act', the foll .....

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..... 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-3B has been filed by the CS .....

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..... tails of other refunds as has been directed earlier. It is further directed that the procedure outlined in para 4.0 of GST Circular No.04/2017 dated 12th December 2017 read with para 5.0 of GST circular No. 01/2018 dated 09.01.2018 shall be followed for payment of sanctioned refund. (Alok Gupta) Commissioner, State Taxes, Rajasthan, Jaipur 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