Details of inward supplies of persons having Unique Identity Number
Rule 23
Bill
RETURNS
GST – Returns – Final Draft Rules 3-6-2017
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 or services or both electronically in FORM GSTR-11, along with application for such refund claim<\/p>\n
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