9911796707
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 ..... titled 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 Government of India 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, in exercise of powers conferred under section 168(1) of the Karnataka Goods and Services Tax Act, 2017 (hereafter referred to as the 'KGST Act'), the manner an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h 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 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 asce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r 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 CCT Circular No. 17/2017-18 dated 5th March 2018 should be followed in this regard. 6. This Circular is issued in consonance to the Central Circular No.60/34/2018-GST dated 4-9-2018 with para materia changes and the same shall be effective from the date from which the Central Circular has come into effect. [Encl: Annexure-A] (SRIKAR M.S.) Commissioner of Commercial Taxes Annexure A FORM GST RFD-10A (See Rule 95) Application for refund by Canteen Stores Department (CSD) 1. GSTIN : 2. Name : 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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