This circular provides a revised procedure for the electronic filing and processing of refund applications filed by the Canteen Stores Department (CSD) under Section 55 of the CGST Act, replacing the earlier manual process prescribed in Circular No. 60/34/2018-GST dated 4th September 2018.

It states that CSD, entitled to claim a refund of 50% of GST paid on inward supplies of goods meant for resale to Unit Run Canteens (URCs) or authorized customers, can now file refund applications online in FORM GST RFD-10A via the common portal, as enabled under Rule 95B of the CGST Rules (inserted vide Notification No. 12/2024–CT dated 10th July 2024). Refund claims must be filed quarterly but can also be clubbed for multiple quarters or financial years.

The circular prescribes validation steps for officers, including matching invoices with suppliers’ GSTR-1 and GSTR-3B, ensuring refund limits (50% of GST paid), and verifying that corresponding ITC has been reversed by CSD. Refund applications filed before this online facility was available will continue to be processed manually as per earlier guidelines.