Processing of refund applications filed by Canteen Stores Department (CSD)- regarding – Goods and Services Tax – 60/34/2018 – Dated:- 4-9-2018 – Circular No. 60/34/2018-GST CBEC-20/16/10/2018-GST (CBEC) Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi, Dated the 4th September, 2018 To, The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/ Commissioners of Central Tax (All) The Principal Directors General/ Directors General (All) The Principal Chief Controller of Accounts, CBIC Madam / Sir, Subject: Processing of refund applications filed by Canteen Stores Department (CSD)- regarding Vide notifications No. 6/2017-Central Tax (Rate), No. 6/2017-Integrated 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 t
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ated input tax credit but refund based on the invoices of the inward supplies of goods received by them. 3.2 Manual filing of claims on a quarterly basis: In terms of rule 95 of the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the CGST Rules ), the CSD are required to apply for refund on a quarterly basis. Till the time 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 received by the CSD; (ii) A declaration stating that no refund has been claimed earlier against the invoices on which 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) Copi
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
return in FORM GSTR- 3B has been filed by the CSD. The proper officer may scrutinize the details contained in FORM RFD-10A, FORM GSTR-3B and FORM GSTR-2A. The proper officer may rely upon FORM GSTR-2A as an evidence of the accountal of the supply made by the corresponding suppliers to the CSD in relation to which the refund has been claimed by the CSD. 4.3 The proper officer should ensure that the amount of refund sanctioned is 50 % of the Central tax, State tax, Union territory tax and integrated tax paid on the supplies received by CSD. The proper officer shall issue the 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 order shall be sent to the PAO fo
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
this Circular may please be brought to the notice of the Board. Hindi version would follow. (Upender Gupta) Commissioner (GST) [Encl: Annexure-A] 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 To 5. Amount of Refund Claim :
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =