CANTEEN STORES DEPARTMENT MANUAL FOR UNIT RUN CANTEEN
✓QUANTITATIVE DISCOUNT
QD Admissibility
12.1 The rate of Quantitative Discount (QD) payable to URCs is laid down by the Government from time to time. At present, QD is payable @ 4.5% in respect of goods on which CSD is loading a profit margin of 6% and above and QD @ 3.5% in respect of goods on which loading of profit margin of 5% only. on the total purchases made by all URCs excluding the following items:-
- (a) Hydrogenated/Edible oil
- (b) Ghee
- (c) Coffee
- (d) Tea (e) Chocolates (f) Firm Demand items (AFD-I & II)
- (h) Hospital Comfort
- (i) Bicycle
- (h) Officers ration
- (i) All sales meant for Government Consumptions (j) Other levies if any etc.
12.2 The value of government levies such as GST/Sales Tax or any govt levies etc is not taken into account while calculating the amount admissible for payment of QD. URCs‟ accounts are credited with the amount admissible as per audited QD statements and intimation in this regard is sent to URCs. QD is issued in the form of stores only as per the government sanction.
QD Utilisation Certificate
12.3 Utilisation Certificate in the format as prescribed in GFR 12A of GFR 2017 placed as Appendix 12 is to be submitted by URCs in respect of QD drawn during the previous year prior to the release of QD by their dependant Area Depots.
Movement of URCs
12.4 When any URC dependant on one Area Depot moves out to another location and is based on another Area Depot for drawal of CSD stores, the QD amount will be transferred to the new Depot by issuing an inter-Depot transfer (CSF-411) with intimation to concerned URC/CSD HO (F & A Branch – GL Section).
Para Military and Disbanded URCs
12.5 Disbanded/merged canteens are NOT entitled for QD as per the existing government directives. Para Military units under operational control of the Army are also not entitled for QD.(Authority CSD HO letter NO. 6/F&A/GL/QD-2015-16/50A/86 dated 11/01/2018 placed as Appendix 12A )
Queries on QD
12.6 It has been noted that many URCs directly approach CSD Head Office (HO) to seek clarification to queries regarding QD. Since all relevant information on this matter is readily available with their concerned feeding Area Depots, URCs are advised not to correspond with HO and queries, if any, be resolved at the Area Depot level. In addition URC must adhere all the guidelines as enumerated in IHQ of MoD letter No. 8(19)/2013-D (MOV) dated 05/03/2014 refer Appendix 6.
12.7 The sanctioned QD to any URC should be utilized within the stipulated period of one year from date of sanction. Unutilised QD if any will be transferred to Govt Funds after Specific time if not availed by URC.
Unutilised Grants-in-Aid
12.7 Unutilised Grants-in-Aid towards QD be deposited by all URCs in the undermentioned Bank A/c operated by CSD, HO, who will in turn transfer the consolidated deposit to the exchequer.(Authority: DDGCS letter No. 96345/Q/DDGCS dated 03/08/2016 placed as Appendix 12B)
a) Name of the Bank: PNB, Fort, Mumbai
b) Type of Account: Current Account
c) Current Account No. : 0062002100154517
d) ISC Code: PUNB 0006200
In addition to above, URC must also forward URC No., Name & Controlling Depot, QD amount & Financial Year, Date of Deposit & UTR No. (Authority CSD HO, letter No. 6/F&A/GL/127/1059 dated 27/03/2017 placed as Appendix 12C )