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<h1>Quarterly refunds for tax on inward supplies via FORM GST RFD-10 with GSTR-11 statement; Rule 92 applies</h1> Eligible persons may claim quarterly refunds of tax paid on inward supplies by electronically filing FORM GST RFD-10 with a statement of inward supplies in FORM GSTR-11; an acknowledgement is issued in FORM GST RFD-02. Refunds are allowed only where supplies were received from a registered person against a tax invoice, the applicant's name and GSTIN/UIN appear on the invoice, and other notification conditions are met. If UIN is absent, an invoice copy attested by the applicant's authorised representative must be submitted. Rule 92 applies mutatis mutandis to sanction and payment, and international treaties prevail if inconsistent.