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    <description>Persons eligible under section 55 may apply once every quarter in FORM GST RFD-10 electronically or via a notified Facilitation Centre with FORM GSTR-11; acknowledgement is FORM GST RFD-02. Refunds require receipt from a registered person against a tax invoice exceeding five thousand rupees (excluding tax), inclusion of applicant name and GSTIN or UIN on the invoice, and satisfaction of other notification conditions; rule 4 applies mutatis mutandis to sanction and payment, and inconsistent treaties prevail.</description>
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