Rule 82
Details of inward supplies of persons having Unique Identity Number
GST
Returns
Rule 82 of Central Goods and Services Tax Rules, 2017
82. Details of inward supplies of persons having Unique Identity Number.-
(1) Every person who has been issued a Unique Identity Number and claims refund of the taxes paid on his inward supplies, shall furnish the details of such supplies of taxable goods or services or both electronically in FORM GSTR-11, along with application for such re
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