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    <title>Details of inward supplies of persons having Unique Identity Number</title>
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    <description>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.</description>
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