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of <h1>Unique Identity Number Holders Must File Inward Supply Details via FORM GSTR-11 Under CGST Rules, 2017</h1> Every individual issued a Unique Identity Number (UIN) under the Central Goods and Services Tax Rules, 2017, must electronically submit details of their inward supplies of taxable goods or services using FORM GSTR-11. Those seeking a refund on taxes paid must include these details with their refund application through the common portal or a designated Facilitation Centre. Individuals with a UIN for non-refund purposes must provide inward supply details as requested by the proper officer in FORM GSTR-11.
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