Chapter - VIII of CGST Rules, 2017
RETURNS
RULE 82. Details of inward supplies of persons having Unique Identity Number (corresponding section 55)
(1) Every person who has been issued a Unique Identity Number and claims
refund of the taxes paid on his inward supplies, shall furnish the details of
such supplies of taxable goods or services or both electronically in
FORM
GSTR-11, along with application for such refund claim, through the common portal
either directly or through a Facilitation Centre notified by the Commissioner.
(2) Every person who has been issued a Unique Identity Number for purposes other
than refund of the taxes paid shall furnish the details of inward supplies of
taxable goods or services or both as may be required by the proper officer in
FORM
GSTR-11.