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.