Rule 95 – Rules – Refund – Central Goods and Services Tax Rules, 2017 – Rule 95 – 95. Refund of tax to certain persons.- 1[(1) Any person eligible to claim refund of tax paid by him on his inward supplies as per notification issued under section 55 shall apply for refund in FORM GST RFD-10 once in every quarter, electronically on the common portal or otherwise, either directly or through a Facilitation Centre notified by the Commissioner, along with a statement of the inward supplies of goods or services or both in FORM GSTR-11.] (2) An acknowledgement for the receipt of the application for refund shall be issued in FORM GST RFD-02. (3) The refund of tax paid by the applicant shall be available if- 3[(a) the inward supplies of goods or ser
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ted 29-12-2017, before it was read as, "(1) Any person eligible to claim refund of tax paid by him on his inward supplies as per notification issued section 55 shall apply for refund in FORM GST RFD-10 once in every quarter, electronically on the common portal, either directly or through a Facilitation Centre notified by the Commissioner, along with a statement of the inward supplies of goods or services or both in FORM GSTR-11, prepared on the basis of the statement of the outward supplies furnished by the corresponding suppliers in FORM GSTR-1." 2. Omitted Vide Notification No. 75/2017 Dated 29-12-2017, before it was read as, "and the price of the supply covered under a single tax invoice exceeds five thousand rupees, exclu
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