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Section 82: Details of inward supplies of persons having Unique Identity Number

Central Goods and Services Tax Rules-Part-A dated 09.10.2019Central Rules · 2017

(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.

Where this provision sits

ActCentral Goods and Services Tax Rules-Part-A dated 09.10.2019
Section82
Marginal noteDetails of inward supplies of persons having Unique Identity Number
JurisdictionCentral
StatusIn force as published by the source

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