Refund of GST to certain persons

rule-95 of CGST Rules 2017

Refund of tax to certain –

(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.

• An acknowledgement for the receipt of the application for refund shall be issued in FORM GST RFD-02.
• The refund of tax paid by the applicant shall be available if-
  • the inward supplies of goods or services or both were received from a registered person against a tax invoice and the price of the supply covered under a single tax invoice exceeds five thousand rupees, excluding tax paid, if any;
  • name and Goods and Services Tax Identification Number or Unique Identity Number of the applicant is mentioned in the tax invoice; and
  • such other restrictions or conditions as may be specified in the notification are satisfied.
• The provisions of rule 92 shall, mutatis mutandis, apply for the sanction and payment of refund under this

Where an express provision in a treaty or other international agreement, to which the President or the Government of India is a party, is inconsistent with the provisions of this Chapter, such treaty or international agreement shall prevail.