GST Circular No 227/2024
Circular No. 227/21/2024-GST introduces a new electronic filing system for refund applications by the Canteen Stores Department (CSD) under the GST regime. Issued by the Central Board of Indirect Taxes and Customs (CBIC), this circular replaces the previous manual process outlined in Circular No. 60/34/2018-GST. The CSD, which is entitled to a fifty percent refund on central, integrated, and Union territory tax paid on inward supplies, must now file Form GST RFD-10A electronically on the GST portal. This change aims to enhance efficiency, transparency, and uniformity in processing refund applications.
The new procedure requires the CSD to submit detailed invoices and declarations with their electronic applications, which will be scrutinized by jurisdictional tax authorities to ensure compliance and accuracy. By transitioning to an electronic system and updating
the CGST Rules, the CBIC aims to expedite refund processes and improve operational efficiency. Stakeholders are encouraged to familiarize themselves with the new procedures for a smooth transition. For more details, refer to the official CBIC communications and updates.
