Refund of tax on inward supplies: quarterly electronic application required and invoice, GSTIN and notification conditions must be met. Eligible persons may apply quarterly for refund of tax on inward supplies in Form GST RFD-10, filed electronically or via a notified Facilitation Centre, accompanied by an inward supplies statement in Form GSTR-11 sourced from suppliers' Form GSTR-1; acknowledgement is issued in Form GST RFD-2. Refunds require supplies from a registered taxable person against a tax invoice exceeding the specified price threshold, inclusion of the applicant's name and GSTIN/UIN on the invoice, and satisfaction of other notification conditions; rule 3 procedures apply mutatis mutandis and applicable treaties prevail where inconsistent.