Section 82: Details of inward: supplies of persons having Unique Identity Number
No. F A-3/4-0/2017/1-V-(64)_ Bhopal, dated - the 30th June, 2017State Rules of Madhya Pradesh · 2017
(1) Every person whohas been issued a Unique Identity Numberand claimsrefund 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 commonportal either directly or through a Facilitation Centre notified by the Commissioner. .
(2) Every person who has been issued a Unique Identity Number for purposesother 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 properofficer in FORM GSTR-11.
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