Revised Process for CSD Electronic Refunds: File Quarterly for 50% Tax Refund on Supplies via FORM GST RFD-10A, Rule 89 Applies.
Circulars
GST
Circular provides revised procedure for electronic filing and processing of refund applications by Canteen Stores Department (CSD) u/s 55 of CGST Act. CSD can electronically file refund application in FORM GST RFD-10A on common portal for 50% refund of central, state, UT and integrated tax paid on inward supplies for subsequent supply to Unit Run
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