Refund of tax to certain persons
Rule 6
Bill
Draft GST Refund Rules
Draft – Goods And Services Tax – Refund Rules, 20 [September 2016]
6. Refund of tax to certain persons
(1) Any person eligible to claim refund of tax paid by him on his inward supplies as per a notification issued under clause (d) of sub-section (6) of section 38 shall apply for refund in FORM GST RFD-10 once in every quarter, electronically on the Common Portal either directly or from a Facilitation Centre, notified by the Board or Commissioner along with a statement of inward supplies of goods and/or services in FORM GSTR-11, prepared on the basis of statement of outward supplies furnished by corresponding suppliers in Form GSTR-1.
(2) An acknowledgemen
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