https://www.taxtmi.com/acts?id=28436 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. en-us Thu, 29 Jun 2017 14:17:40 +0530 Fri, 31 Oct 2025 14:52:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=28436 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. Act-Rules GST Thu, 29 Jun 2017 14:17:40 +0530 https://www.taxtmi.com/acts?id=28436