The Government of West Bengal on September 11, 2024, issued a notification 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, allowing CSD to apply for a refund electronically on the common portal.
•Further, the West Bengal Goods and Service Tax Rules, 2017 have been amended and a new rule 95B and FORM GST RFD-10A have been inserted in WBGST Rules.
•The proper officer shall scrutinize the application concerning the completeness and eligibility of the refund claim to his satisfaction and issue the order in FORM GST RFD-06 accordingly. The proper officer shall also upload a detailed speaking order along with the said order in FORM GST RFD-06.
The detailed notification is given in the document below.
[Trade Circular No.20/2024]
