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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 filings require electronic submission of inward supply details in GSTR-11 for refund claims.</h1> Holders of a Unique Identity Number seeking refunds must electronically furnish details of inward taxable supplies in FORM GSTR-11 with the refund application via the common portal or a Commissioner notified Facilitation Centre; holders with UINs for other purposes must provide inward supply details in FORM GSTR-11 as required by the proper officer.

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