Rule
95. Refund of tax to certain persons.-
1[(1)
Any person eligible to claim refund of tax paid by him on his inward supplies
as per notification issued under section 55 shall apply for refund in FORM GST
RFD-10 once in every quarter, electronically on the common portal or otherwise,
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.]
(2)
An acknowledgement for the receipt of the application for refund shall be
issued in FORM GST RFD-02.
(3)
The refund of tax paid by the applicant shall be available if-
2[(a)
the inward supplies of goods or services or both were received from a
registered person against a tax invoice;]
(b)
name and Goods and Services Tax Identification Number or Unique Identity Number
of the applicant is mentioned in the tax invoice; and
(c)
such other restrictions or conditions as may be specified in the notification
are satisfied.
3[Provided
that where Unique Identity Number of the applicant is not mentioned in a tax
invoice, the refund of tax paid by the applicant on such invoice shall be
available only if the copy of the invoice, duly attested by the authorised
representative of the applicant, is submitted along with the refund application
in FORM GST RFD-10.]
(4)
The provisions of rule 92 shall, mutatis mutandis, apply for the sanction and
payment of refund under this rule.
(5)
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.
