The Government of Assam on July 18, 2024, issued a circular regarding the processing of refund applications filed by the Canteen Stores Department (CSD).
The following has been stated: -
• To enable CSD to apply for a refund electronically, a new functionality has been made available on the common portal which allows CSD to apply for a refund by applying electronically on the common portal. Further, GST Rules, 2017 have been amended and a new rule 95B and FORM GST RFD-10A have been inserted in GST Rules vide Notification No. 12/2024-CT dated July 10, 2024.
• To ensure uniformity in the implementation of the provisions of law across field formations, the Commissioner, in exercise of its powers conferred by section 168 of the Assam Goods and Services Tax Act, 2017 (hereinafter referred to as "Assam GST Act), hereby lays down the following revised procedure for electronic submission and processing of refund application by CSD, following section 5 of Assam GST Act, in supersession of State Circular No. 19/2018-GST dated September 18, 2018.
The detailed circular is given in the document below.
[Circular No. 171/2024-GST]
