The Government of Gujarat on September 20, 2024, issued a circular regarding the processing of refund applications filed by the Canteen Stores Department (CSD).
The following has been stated: -
•The circular is detailing the revised procedure for the Canteen Stores Department (CSD) to electronically file refund applications for 50% of applicable state, integrated, and Union territory taxes on inward supplies.
•CSDs must submit applications in FORM GST RFD-10A on the common portal and ensure compliance with specified documentation.
•Refund claims can be filed quarterly and for multiple quarters combined. The processing will align with existing GST rules, ensuring proper verification of invoices and tax filings.
The detailed circular is given in the document below.
[Circular No. 227/21/2024-GST]