CBIC clarifies processing of refund application filed by Canteen Stores Department (CSD) vide Circular No. 60/34/2018-GST dated September 04, 2018, read with Notifications No. 6/2017-Central Tax (Rate), No. 6/2017-Integrated Tax (Rate) and No. 6/2017-Union territory Tax (Rate), all dated June 28, 2017, that the Central Government has specified the Canteen Stores Department (CSD for short), under the Ministry of Defence, as a person who shall be entitled to claim a refund of fifty per cent of the applicable central tax, integrated tax and Union territory tax paid by the CSD on all inward supplies of goods received by the CSD for the purposes of subsequent supply of such goods to the Unit Run Canteens of the CSD or to the authorized customers of the CSD. Identical notifications have been issued by the State Governments allowing refund of fifty per cent of the State tax paid by the CSD on the inward supply of goods received by it and supplied. Refund to be granted is not for accumulated ITC but based on invoices of inward supplies of goods received; CSD can apply for refund manually by filing an application in FORM GST RFD-10A to the jurisdictional tax office till the time the online utility is made available on the common portal.
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;
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 accountal of the supply made by the corresponding suppliers to the CSD in relation to which the refund has been claimed by the CSD
While CSD will apply for refund with jurisdictional Central tax/State tax authority to whom the CSD has been assigned, payment of sanctioned refund amount in relation to central tax / integrated tax shall be made by Central tax authority and that of State Tax/Union Territory Tax shall be made by State tax/Union Territory tax authority.
For details the said Circular can be accessed at: http://www.cbic.gov.in/resources//htdocs-cbec/gst/Circular_No.60.pdf;jsessionid=D36159FEADC76A29BF2184F8E4D21AAF