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<h1>Rule 95: Claim Tax Refund on Inward Supplies Using FORM GST RFD-10; Follow Quarterly Filing and Documentation Requirements.</h1> Rule 95 of the Central Goods and Services Tax Rules, 2017, outlines the process for eligible persons to claim a refund of tax paid on inward supplies. Applicants must file for refunds quarterly using FORM GST RFD-10, accompanied by a statement of inward supplies in FORM GSTR-11. Acknowledgment of the refund application is issued in FORM GST RFD-02. Refund eligibility requires that supplies are from registered persons, with the applicant's GST Identification Number or Unique Identity Number on the invoice, and compliance with any specified conditions. If the Unique Identity Number is missing, an attested invoice copy must accompany the application. International treaties may override these provisions if inconsistent.