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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>Unique Identity Number reporting: furnish inward supply details in FORM GSTR-11 for refund or on officer's requirement via the portal.</h1> Persons holding a Unique Identity Number who claim refund must electronically furnish details of inward supplies in FORM GSTR-11 with the refund application via the common portal or through a notified Facilitation Centre; those issued a Unique Identity Number for other purposes must furnish inward supply details in FORM GSTR-11 as required by the proper officer.

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