The Goods and Services Tax Network (GSTN) on July 04, 2024, issued a notification regarding the Refund of tax paid on the Inward supply of goods by the Canteen Store Department (FORM GST RFD 10A).
The prerequisites and relevant dates for filing a refund application under this category are detailed in Paragraphs 4, 5, and 6 of the referenced Circular. Applicants should refer to these sections for specific information.
The process for filing a refund application under this category is as follows:
•Log in to the GST portal and navigate to Services -> Refund -> Application for Refund.
•Select "Refund of tax paid on Inward supply of goods by Canteen Store Department (CSD)".
•Choose the period for which the refund will be applied by selecting the From & To Period, then click the "Create Refund" application.
•Refund applications must be filed sequentially for tax periods. If no refund is claimed for a particular period, a NIL refund claim must be filed. Once a refund or NIL refund claim is filed for a period, the system will not allow filing for the same period again or for any previous periods.
Example:
A CSD wants to file refunds for January 2024 to March 2024 and July 2024 to September 2024. The CSD must first file the refund for January 2024 to March 2024. When attempting to file for July 2024 to September 2024, the GST portal will prompt for a refund or NIL claim for April 2024 to June 2024. After filing an NIL claim for April 2024 to June 2024, the CSD can file for July 2024 to September 2024.
•The "Select Period" option in the GST portal is available from July 2017. If a taxpayer has filed manual refund claims for earlier periods or no refund is required for those periods, they should file NIL refund claims for such periods.
Example:
A CSD wants to file a refund claim (RFD 10A) for April – June 2024 and has already filed manual claims up to March 2024. The CSD must file NIL refund claims for June 2017 – March 2024 in the GST portal, enabling them to file a refund claim for April – June 2024.
Note: Once a NIL refund claim is filed, the CSD cannot claim a refund for the same period again.
•Upload the invoice details for which the refund is claimed in the Statement. After successful validation, click on Proceed.
•The total tax paid on the inward supply of goods will be auto-populated. Enter the IGST, CGST, and SGST amounts in the "Total Refund applied for" table.
•Select the "Bank Account number" for the refund disbursement while applying.
•Before submitting, the applicant can Save & Preview the application. Corrections or additions can only be made before submission. Once submitted using the Submit button, no further changes are allowed.
