Refund of tax paid on Inward supply of goods by Canteen Store Department (FORM GST RFD 10A)

Refund of tax paid on Inward supply of goods by Canteen Store Department (FORM GST RFD 10A)

1As per  Circular No. 227/21/2024-GST issued by GST policy wing, CBIC on 11th July, 2024 for online processing of refund applications filed by Canteen Stores Department , GSTN has developed an online functionality to enable CSDs to file an application for refund in FORM GST RFD-10A in GST common portal.

1. Login into the GST portal. Click on Services -> Refund -> Application for Refund.
2. Select the option “Refund of tax paid on Inward supply of goods by Canteen Store Department”.

1. Select Period for which refund is to be applied, by selecting From & To Period and then clicking on “Create Refund” application.

1. The refund applications on GST portal are to be filed sequentially with respect to tax periods. If there is no refund to be claimed for a particular period, CSD needs to file a NIL refund claim for that period. Once a refund is filed or NIL refund claim is filed for a particular period, the system will not allow filing for the same period again. Similarly, it will not allow the taxpayer to file for any previous periods.
2. The details of invoices for which refund is to be claimed shall be uploaded in the Statement. After successful validation of the statement, click on Proceed button.
3. The total tax paid on Inward supply of goods will be auto-populated. Enter the value of IGST, CGST and SGST in “Total Refund applied for” table.
4. While filing refund application, the applicant has to Select the “Bank Account number” in which the refund is to be disbursed.
5. Before submitting the refund application, the applicant can Save & Preview the refund application. If any correction/addition or rectification is to be done in the refund application, it can be done only before submission. Once the application is submitted using the Submit button, system will not allow any change in the refund application.