Refund of tax to certain persons
Rule 7
Bill
REFUND
GST – Refund – Final Draft Rules 18-5-2017
7. Refund of tax to certain persons
\n(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 from a Facilitation Centre notified by the Commissioner, along with a statement of inward supplies of goods or services or both in FORM GSTR-11, prepared on the basis of statement of outward supplies furnished by corresponding suppliers in FORM GSTR-1.
\n(2) An acknowledgement for receipt of the application for refund shall be issued in FORM GST RFD-02.
\n(3) <\/p>\n
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