Rule
82. 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 ..
