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 ..... fications No. 6/2017-central Tax (Rate), No. 6/2017-lntegrated 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. The Government of Andhra Pradesh also issued notification in GOMs No 267, Revenue(CT.I) Department dated 29.06.2017, allowing refund of fifty per cen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich the refund is being claimed; (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 requ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 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.7 in CCT s ref: CCW/GST/74/2015 Dt.10/01/2018 should be followed in this regard. 6. The Joint Commissioner (ST)s of all the divisions are requested to publicize the contents of this Circular. [Encl: Annexure-A] Annexure A FORM GST RFD-IOA (See Rule 95) Application for refund by Canteen Stores Department (CS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Total Total Total Total 8. Details of Bank Account: a. Bank Account Number b. Bank Account Type c. Name of the Bank d. Name of the Account I lolder e. Address oc 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 or FORM GSTR-2A for the period for which application has been filed 10. Verification I______as an authorised representativ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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