Processing Refund Applications Filed by Canteen Stores Department (CSD): Circular No. 60/34/2018-GST
<p><span>The Central Board of Indirect Taxes and Customs (CBIC) issued Circular No. 60/34/2018-GST on 4th September 2018, to provide guidelines for the processing of refund applications filed by the Canteen Stores Department (CSD). Here are the key highlights:</span></p><p><span><strong>1. Invoice-Based Refunds for CSD</strong></span></p><ul><li><span>The refund granted to the CSD is based on the invoices of inward supplies of goods received by them, not on accumulated input tax credit.</span></li></ul><p><span><strong>2. Manual Filing of Claims</strong></span></p><ul><li><span>CSD is required to file refund applications on a quarterly basis manually in FORM GST RFD-10A until the online utility for filing claims is available on the common portal.</span></li><li><span>The refund application must be accompanied by an undertaking, a declaration, copies of valid returns, FORM GSTR-2A, and bank account details.</span></li></ul><p><span><strong>3. Processing and Sanction of Refund Claims</strong></span></p><ul><li><span>Upon receipt of the complete application, an acknowledgment will be issued within 15 days in FORM GST RFD-02.</span></li><li><span>In case of deficiencies, a deficiency memo will be issued in FORM GST RFD-03 within 15 days.</span></li><li><span>The proper officer will validate GSTIN details and scrutinize forms RFD-10A, GSTR-3B, and GSTR-2A to ensure the accuracy of the refund claim.</span></li><li><span>The refund amount sanctioned will be 50% of the central, state, union territory, and integrated tax paid on the supplies received by CSD.</span></li></ul><p><span><strong>4. Payment of Sanctioned Refund Amounts</strong></span></p><ul><li><span>The CSD will apply for refunds with the jurisdictional Central tax/State tax authority.</span></li><li><span>Payment of the sanctioned refund amount for central tax/integrated tax will be made by the Central tax authority, while the state/union territory tax authority will handle the state tax/union territory tax refund amounts.</span></li><li><span>The refund order issued by any tax authority will be communicated to the counterpart tax authority within seven days.</span> <a href="https://cms.plasament.com/storage/circular-no60.pdf">circular_no.60</a><br> </li></ul>