The Government of Assam issued a circular on July 18, 2024, detailing the procedure for processing refund applications filed by the Canteen Stores Department (CSD). This circular introduces a revised procedure for the electronic submission and processing of refund applications filed by CSD, marking a departure from the previous manual methods.
New Electronic Functionality for Refunds
One of the key highlights of the circular is the introduction of a new functionality on the common portal. This update allows CSD to apply for refunds electronically, simplifying the process and making it more accessible. The GST Rules, 2017 have been amended to include a new rule, 95B, and a new form, GST RFD-10A. These changes were formalized through Notification No. 12/2024-CT dated July 10, 2024. The electronic application process is expected to expedite refund claims and reduce the administrative burden on CSD.
Ensuring Uniformity Across Field Formations
To ensure that the provisions of the law are implemented uniformly across all field formations, the Commissioner of Assam has laid down a revised procedure. This procedure is in accordance with section 168 of the Assam Goods and Services Tax Act, 2017 (Assam GST Act). The revised guidelines supersede the previous State Circular No. 19/2018-GST dated September 18, 2018. The aim is to create a consistent and standardized approach to handling refund applications by CSD, minimizing discrepancies and enhancing transparency.
Key Changes in the Refund Process
- Electronic Submission: The new system allows CSD to submit refund applications electronically via the common portal. This shift to digital is expected to streamline the application process, making it more efficient and less time-consuming.
- Updated Rules and Forms: With the insertion of rule 95B and FORM GST RFD-10A, the refund application process is now more structured. These updates ensure that the necessary documentation and procedural steps are clear and standardized.
- Revised Procedure: The Commissioner’s revised procedure under section 5 of the Assam GST Act outlines the steps for electronic submission and processing of refund applications by CSD. This procedure replaces the old guidelines, bringing a fresh approach to handling refunds.
Implications for the Canteen Stores Department
The new electronic refund application process is a positive step for the CSD. It promises quicker processing times, reduced paperwork, and a more transparent system. By leveraging technology, the Government of Assam is making it easier for CSD to comply with GST regulations and claim refunds efficiently. This move aligns with broader efforts to digitalize government processes, improve service delivery, and enhance compliance.
