How to File Details of inward supplies of persons having Unique Identity Number in GST Return

Rule-82 of CGST Rules 2017

Details of inward sup­plies of per­sons hav­ing Unique Iden­ti­ty Number.- 

(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, through the com­mon por­tal either direct­ly or through a Facil­i­ta­tion Cen­tre noti­fied by the Commissioner.

(2) Every per­son who has been issued a Unique Iden­ti­ty Num­ber for pur­pos­es oth­er than refund of the tax­es paid shall fur­nish the details of inward sup­plies of tax­able goods or ser­vices or both as may be required by the prop­er offi­cer in FORM GSTR-11.

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