TMI BlogRefund by the canteen stores Department (CSD)X X X X Extracts X X X X X X X X Extracts X X X X ..... , 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 go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the online utility for filing the refund claim is made available on the common portal, the CSD shall apply for refund by filing an application in FORM GST RFD-10A (Annexure-A to this Circular) manually to the jurisdictional tax office. The said form shall be accompanied with the following documents: (i) An undertaking stating that the goods on which refund is being claimed have been receive ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e refund sanction/rejection order manually in FORM GST RFD-06 along with the payment advice manually in FORM GST RFD-05 for each tax head separately. The amount of sanctioned refund in respect of central tax/integrated tax along with the bank account details of the CSD shall be manually submitted in the PFMS system by the jurisdictional Division s DDO and a signed copy of the sanction ..... X X X X Extracts X X X X X X X X Extracts X X X X
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