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<h1>Refund of tax on inward supplies: quarterly application in prescribed form required where tax invoice and GSTIN are present.</h1> Rule 95 requires eligible persons to file refund claims quarterly in Form GST RFD-10 with a statement of inward supplies in Form GSTR-11; acknowledgement is issued in Form GST RFD-02. Refunds are conditioned on receipt of supplies from a registered person against a tax invoice showing the applicant's name and GSTIN/UIN, and compliance with notification conditions. If the applicant's UIN is absent, a copy of the invoice attested by the authorised representative must be submitted. Rule 92 procedures apply for sanction and payment, and international treaties inconsistent with this Chapter prevail.