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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Details of inward supplies: UIN holders claiming refunds must submit Form GSTR 11; others provide details as required.</h1> Persons with a Unique Identity Number claiming refund of tax on inward taxable supplies must furnish details in Form GSTR-11 directly or via a notified Facilitation Centre; persons holding a UIN for other purposes must furnish inward supply details in Form GSTR-11 as required by the proper officer.

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