On August 6, 2024, the Government of Rajasthan issued an important circular concerning the processing of GST refund applications filed by the Canteen Stores Department (CSD). This update introduces several key changes and new procedures designed to streamline the refund process.
1. Introduction of New Refund Functionality
The circular announces the introduction of a new electronic functionality on the common GST portal. This feature allows the CSD to apply for GST refunds electronically. The move aims to simplify and expedite the refund process, making it more efficient and user-friendly.
2. Amendments to GST Rules
To accommodate these changes, the GST Rules, 2017, have been amended. The new rule 95B and FORM GST RFD-10A have been added to the Rajasthan Goods and Services Tax (RGST) Rules. These amendments are part of the government’s effort to enhance the refund application process for the CSD and ensure a more streamlined approach.
3. Revised Procedure for Refund Applications
To ensure consistency in the implementation of GST provisions, the Commissioner of Rajasthan has revised the procedure for the electronic submission and processing of refund applications by the CSD. This new procedure supersedes the previous State Circular No. 7/2018-GST dated September 26, 2018. The revised procedure, which is in line with section 55 of the Rajasthan GST Act, aims to provide a more standardized and efficient process for handling refund requests.
4. Legal Framework
The revised procedure is issued under the powers conferred by section 168 of the Rajasthan Goods and Services Tax Act, 2017. This legal framework ensures that the new process is in accordance with the established GST regulations and facilitates uniformity across various field formations.
This circular represents a significant step towards modernizing and optimizing the GST refund process for the Canteen Stores Department. By embracing these updates, CSD can expect a more streamlined and efficient approach to handling refund applications.
