The Central Board of Indirect Taxes and Customs ( CBIC ) has specified procedure for filing and processing refund applications filed by Canteen Stores Department (CSD). The Government also issued FORM GST RFD-10A Application for refund claims by Canteen Stores Department (CSD)
The CBIC clarified that, With a view to ensuring expeditious processing of refund claims, the Board, in exercise of its powers conferred under section 168(1) of the Central Goods and Services Tax Act, 2017 has specified the following manner and procedure for filing and processing of such refund claims.
The Board has clarified that the Invoice-based refund to be granted to the CSD is not for the accumulated input tax credit but refund based on the invoices of the inward supplies of goods received by them.
In the Circular, the board also said that, Manual filing of claims on a quarterly basis in terms of rule 95 of the Central Goods and Services Tax Rules, 2017, the CSD are required to apply for refund on a quarterly basis.
Till the time the online utility for filing the refund claim is made available on the common portal, the CSD shall apply for refund by filing an application in FORM GST RFD-10A (Annexure-A to this Circular) manually to the jurisdictional tax office. The said form shall be accompanied with the following documents:
(i) An undertaking stating that the goods on which refund is being claimed have been received by the CSD;
(ii) A declaration stating that no refund has been claimed earlier against the invoices on which the refund is being claimed;
(iii) Copies of the valid return filed in FORM GSTR-3B by the CSD for the period covered in the refund claim;
(iv) Copies of FORM GSTR-2A of the CSD for the period covered in the refund claim along with the attested hard copies of the invoices on which refund is claimed but which are not reflected in FORM GSTR-2A;
(v) Details of the bank account in which the refund amount is to be credited.
The Board also said the steps to Processing and sanction of the refund claim. Upon receipt of the complete application in FORM GST RFD-10A, an acknowledgement shall be issued manually within 15 days of the receipt of the application in FORM GST RFD-02 by the proper officer. The proper officer shall validate the GSTIN details on the common portal to ascertain whether the return in FORM GSTR- 3B has been filed by the CSD. The proper officer may scrutinize the details contained in FORM RFD-10A, FORM GSTR-3B and FORM GSTR-2A. The proper officer may rely upon FORM GSTR-2A as an evidence of the accountable of the supply made by the corresponding suppliers to the CSD in relation to which the refund has been claimed by the CSD.
The CSD will apply for the refund with the jurisdictional Central tax/State tax authority to whom the CSD has been assigned. However, the payment of the sanctioned refund amount in relation to central tax / integrated tax shall be made by the Central tax authority while payment of the sanctioned refund amount in relation to State Tax / Union Territory Tax shall be made by the State tax/Union Territory tax authority. It, therefore, becomes necessary that the refund order issued by the proper officer of any tax authority is duly communicated to the concerned counter-part tax authority within seven days for the purpose of payment of the remaining sanctioned refund amount. The procedure outlined in para 6.0 of Circular No.24/24/2017-GST dated 21st December 2017 should be followed in this regard, the Circular also said.
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