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    <title>Refund to UN Bodies, Embassies, diplomats and other persons notified [Section 55 of CGST Act]</title>
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    <description>Specified United Nations agencies, multilateral organisations, foreign consulates, embassies and other notified persons may claim refund of tax paid on notified inward supplies subject to conditions. Claims must be filed within two years of the quarter-end in FORM GST RFD-10 once per quarter with FORM GSTR-11; refunds require tax invoices naming the applicant and quoting GSTIN or UIN, or an attested invoice copy when UIN is absent. Rule 92 applies mutatis mutandis and treaty provisions inconsistent with the Chapter prevail.</description>
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