![(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- ?[(q) 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.
IThis sub-rule was substituted by Notification No . MGST.1018 /C.R.05/Taxation-1, (Notification No.75/2017, Fourteenth Amendment-2017), dated 30% December, 2017, (w.e.f.29% December 2017). Prior to substitution this subrule read as under:- “(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" 2 This clause was substituted by Notification No. GST-1018/C.R.54/Taxation-1, (Notification No.26/2018, Fifth Amendment-2018), dated 25% June, 2018, (w.e.f. 1= July 2017). Prior to substitution this clause read as under:
“(a) the inward supplies of goods or services or both were received from a registered person against a tax invoice e *These words were deleted by Notification No. MGST.1018 /C.R.05 /Taxation-1, (Notification No. 75/2017, Fourteenth Amendment-2017), dated the 30% December 2017, (w.e.f. 29% December 2017). Prior to deletion these words read as under- “and the price of the supply covered under a single tax invoice exceeds five thousand rupees, excluding tax paid, 215 ![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 authorized 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.
2[95A.]
3[Omitted] % This proviso was inserted by Notification No. GST-1021/C.R.04/Taxation-1, dated 11th January 2022 (Tenth Amendment-2021, Notification No. 40/2021), (w.e.f. st April 2021).
2 This rule was inserted by Notification No. GST-1019/C.R. 71/Taxation-1, dated 28 June 2019 (Fourth Amendment- 2019, Notification No. 31/2019), (w.e.f. 1% July 2019).
3 This rule deemed to have been omitted by notification No GST 1021/ C.R.33(3)/ Taxation-1 (Notification no 14/2022 State Tax dated 08.08.2022, ( w.e.f. 01.07.2019).Before omission it was read as “Refund of taxes to the retail outlets established in departure area of an international Airport beyond immigration counters making tax free supply to an outgoing international tourist. — (1) Retail outlet established in departure area of an international airport, beyond the immigration counters, supplying indigenous goods to an outgoing international tourist who is leaving India shall be eligible to claim refund of tax paid by it on inward supply of such goods.
(2) Retail outlet claiming refund of the taxes paid on his inward supplies, shall furnish the application for refund claim in FORM GST RFD- 10B on a monthly or quarterly basis, as the case may be, through the common portal either directly or through a Facilitation Centre notified by the Commissioner.
(3) The self-certified compiled information of invoices issued for the supply made during the month or the quarter, as the case may be, along with concerned purchase invoice shall be submitted along with the refund application.
(4) The refund of tax paid by the said retail outlet shall be available if— (@) the inward supplies of goods were received by the said retail outlet from a registered person against a tax invoice ;
(b) the said goods were supplied by the said retail outlet to an outgoing international tourist against foreign exchange without charging any tax ;
216 1[95B. Refund of tax paid on inward supplies of goods received by Canteen Stores Department.- (1) Notwithstanding anything contained in rule 95, a Canteen Stores Department under the Ministry of Defence, which is eligible to claim the refund of fifty per cent. of the applicable central tax paid by it on all inward supplies of goods received by it for the purposes of subsequent supply of such goods to the Unit Run Canteens of the Canteen Stores Department or to the authorised customers of the Canteen Stores Department as per notification issued under section 55, shall apply for refund in FORM GST RFD-10A once in every quarter, electronically on the common portal.
(2) Such application for refund of tax paid on inward supplies of goods filed in FORM GST RFD-10A shall be dealt in a manner similar to that of application for refund filed in FORMGST RFD-01 in accordance with the provisions of rule 89.
(8) The refund of tax paid by the applicant shall be available, if-
(a) the inward supplies of goods were received from a registered person against a tax invoice and details of such supplies have been furnished by the said registered person in his details of outward supply in FORM GSTR-1 and the said supplier has furnished his return in FORM GSTR-3B for the concerned tax period;
(c) name and Goods and Services Tax Identification Number of the retail outlet is mentioned in the tax invoice for the inward supply ; and
(d) such other restrictions or conditions, as may be specified, are satisfied.
(5) The provisions of rule 92 shall, mutatis mutandis, apply for the sanction and payment of refund under this rule.
Explanation.- For the purposes of this rule, the expression “outgoing international tourist” shall mean a person not normally resident in India, who enters India for a stay of not more than six months for legitimate non-immigrant purposes.” ! This rule was inserted by Notification No. MGST.1524/C.R.24 /Taxation-1, (Notification No. 12/2024, Amendment- 2024), dated 12th August, 2024, 217
(b) name and Goods and Services Tax Identification Number of the applicant is mentioned in the tax invoice; and
(c) goods have been received by Canteen Stores Department for the purpose of subsequent supply to the Unit Run Canteens of the Canteen Stores Department or to the authorised customers of the Canteen Stores Department.]