Goods and Services Tax – GST Dated:- 22-7-2024 – News – Refund of tax paid on Inward supply of goods by Canteen Store Department (FORM GST RFD 10A) Dated:- 22-7-2024 – 1. In reference to Circular No. 227/21/2024-GST issued by GST policy wing, CBIC on 11th July, 2024 for online processing of refund applications filed by Canteen Stores Department (CSD), GSTN has developed an online functionality to enable CSDs to file an application for refund in FORM GST RFD-10A in GST common portal. 2. The pre-requisites relevant date for filing refund application under this category are mentioned in Para 4, 5 6 of the said Circular. The applicants are advised to refer the same for details in this regard. 3. The process to be followed for filing refund a
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for any previous periods. Example: A CSD wants to file two refunds for the periods Jan 2024 to March 2024 and July 2024 to September 2024. In GST system, the CSD has to file the first refund by selecting the period Jan 2024 to March 2024. When the CSD tries to file the second refund claim for the period July 2024 to September 2024, the GST portal will prompt the user to file refund for the period April 2024 June 2024.If there is no refund claim for the period April 2024 June 2024, then NIL refund claim has to be filed for the said period. Post that, the GST portal will allow the CSD to file refund for the period July 2024 to September 2024. e. In the GST portal, the Select Period is available from July 2017. If a taxpayer has already filed
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riod again in the GST system. f. The details of invoices for which refund is to be claimed shall be uploaded in the Statement. After successful validation of the statement, click on Proceed button . g. The total tax paid on Inward supply of goods will be auto-populated. Enter the value of IGST, CGST and SGST in Total Refund applied for table. h. While filing refund application, the applicant has to Select the Bank Account number in which the refund is to be disbursed. i. Before submitting the refund application, the applicant can Save Preview the refund application. If any correction/addition or rectification is to be done in the refund application, it can be done only before submission. Once the application is submitted using the Submit bu
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