Details of inward supplies of persons having Unique Identity Number
Rule 23
Bill
Draft GST Return Rules
Draft – Goods And Services Tax – Return Rules, 20 [September 2016]
23. Details of inward supplies of persons having Unique Identity Number
\n(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 and\/or services in FORM GSTR-11 either directly or from<\/p>\n
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