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of <h1>Individuals with UIN must file FORM GSTR-11 for tax refund details on inward supplies or as requested by officers.</h1> Every person with a Unique Identity Number (UIN) who seeks a tax refund on inward supplies must submit details of these taxable goods and services using FORM GSTR-11, either directly or through a designated Facilitation Centre. Additionally, individuals issued a UIN for purposes other than tax refunds must provide details of their inward supplies as requested by the proper officer, also using FORM GSTR-11.
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