Circular No. 227/21/2024-GST: Refund Process for Canteen Stores Department

 CIRCULAR NO. 227/21/2024-GST [F. NO. CBIC-20001/4/2024-GST]SECTION 54 OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 – REFUND OF TAX – PROCESSING OF REFUND APPLICATIONS FILED BY CANTEEN STORES DEPARTMENT (CSD)CIRCULAR NO. 227/21/2024-GST [F. NO. CBIC-20001/4/2024-GST], DATED 11-7-2024The Central Government, vide Notifications No. 06/2017-Central Tax (Rate), No. 06/2017-Integrated Tax (Rate) and No. 06/2017-Union territory Tax (Rate), all dated 28th June 2017, had specified the Canteen Stores Department (“CSD” for short), under the Ministry of Defence, as a person who shall be entitled to claim a refund...

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