Chapter - X of CGST Rules, 2017
REFUND
RULE 95. Refund of tax to certain persons (corresponding section 55)
1[(1) Any person eligible to claim refund of tax paid by him on his inward supplies s per notification issued under
section 55 shall apply for refund in
FORM GST RFD-10 once in every quarter, electronically on the common portal or otherwise, either directly or through a Facilitation Centre notified by the Commissioner, along with a statement of the inward supplies of goods or services or both in
FORM GSTR-11.]
[helldod old[(1) Any person eligible to claim refund of tax paid by him on his inward supplies as per notification issued section 55 shall apply for refund in
FORM GST RFD-10 once in every quarter, electronically on the common portal, either directly or through a Facilitation Centre notified by the Commissioner, along with a statement of the inward supplies of goods or services or both in
FORM GSTR-11, prepared on the basis of the statement of the outward supplies furnished by the corresponding suppliers in
FORM GSTR-1. ]helldod]
(2) An acknowledgement for the receipt of the application for refund shall be issued in
FORM GST RFD-02.
(3) The refund of tax paid by the applicant shall be available if-
(a)
3[the inward supplies of goods or services or
both were received from a registered person against a tax invoice] [helldod old[the inward supplies of goods or services or both were received from a registered person against a tax invoice.]
helldod]
[helldod 2 omit[and the price of the supply covered under a single tax invoice exceeds five thousand rupees, excluding tax paid, if any]helldod] ;]
(b) name and Goods and Services Tax Identification Number or Unique Identity Number of the applicant is mentioned in the tax invoice; and
(c) such other restrictions or conditions as may be specified in the notification are satisfied.
4[Provided that where Unique Identity Number of the applicant is not mentioned in a tax invoice, the refund of tax paid by the applicant on such invoice shall be available only if the copy of the invoice, duly attested by the authorized representative of the applicant, is submitted along with the refund application in FORM GST RFD-10.]
(4) The provisions of rule 92 shall, mutatis mutandis, apply for the sanction and payment of refund under this rule.
(5) Where an express provision in a treaty or other international agreement, to which the President or the Government of India is a party, is inconsistent with the provisions of this Chapter, such treaty or international agreement shall prevail.
1. Substituted Vide :-Notification No. 75/2017-Central Tax dt. 29/12/2017-[para 2(iv(a))]
2. Omitted Vide :-Notification No. 75/2017-Central Tax dt. 29/12/2017-[para 2(iv(b))]
3.Substituted Vide:-Notification No. 26/2018-Central Tax, dt. 13/06/2018-[para (iv)]
4. Inserted vide:-Notification No. 40/2021 - Central Tax dt. 29.12.2021 [Para 2 (iii)] (w.e.f 01.04.2021)