The Central Board of Indirect Taxes and Customs (CBIC) on July 11, 2024, issued the notification regarding the Processing of refund applications filed by the Canteen Stores Department (CSD).
The following has been stated to ensure uniformity while filing: -
• The CSD who wants to wants to file an application for refund in cases where the refund is claimed of fifty percent of the applicable central tax, integrated tax, and Union territory tax paid by the said CSD on all inward supplies of goods received by it, for the purposes of subsequent supply of such goods to its Unit Run Canteens or to its authorized customers, shall file an application for refund in FORM GST RFD-10A electronically on the common portal and the same shall be processed electronically.
• The CSD may apply for a refund with the jurisdictional Central tax/State tax authority to whom the CSD has been assigned.
• The proper officer shall process the refund claim filed by the CSD in a specified manner.
[Notification No. 227/21/2024-GST]
