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        Rule 23 - Details of inward supplies of persons having Unique Identity Number

        GST - Returns - Final Draft Rules 3-6-2017

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        Unique Identity Number reporting: furnish inward supply details in FORM GSTR-11 for refund or on officer's requirement via the portal. 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.
                          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.

                                Unique Identity Number reporting: furnish inward supply details in FORM GSTR-11 for refund or on officer's requirement via the portal.

                                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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