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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 ..... ied 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 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 notification have been issued by the Central Government in Notification No.6/2017-Central Tax (Rate), No. 6/2017-lntegrated Tax (Rate) dated 28th June 2017, allowing refund of fifty per cent of the Central tax/ 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 ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f 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 (a) 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 with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax authority within seven days for the purpose of payment of the remaining sanctioned refund amount. 6. The amount of refund sanctioned by the State authority for the Central tax and Integrated tax shall be communicated to the Central authorities concerned and the refund amount of State Tax under the TNGST shall be processed in the same manner as mandated for refund of ITC utilised on account of zero rated supplies vide Circular No.2/2018-TNGST Refund dated 02-02-2018 and Circular No.3/2018-TNGST Refund both dated 02-02-2018 issued from the Commissioner of State Tax, Tamil Nadu. 7. This circular is issued with reference to the circular issued by the Govt. of India on the recommendation of the GST Council in the reference cited. [Encl: ..... X X X X Extracts X X X X X X X X Extracts X X X X
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