Rule 95 of CGST Rules - Refund of tax to certain persons

Rule 95 of CGST Rules - Refund of tax to certain persons

(updated as on 15.11.2017)

(1) Any person eligible to claim refund of taxpaid by him on his inward supplies as per notification issued section 55 shall apply forrefund 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 astatement 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 correspondingsuppliers in FORM GSTR-1. (2) An acknowledgement for the receipt of the application for refund shall be issued inFORM GST RFD-02. (3) The refund of tax paid by the applicant shall be available if-

(a) the inward supplies of goods or services or both were received from aregistered person against a tax invoice and the price of the supply covered under asingle tax invoice exceeds five thousand rupees, excluding tax paid, if any;

(b) name and Goods and Services Tax Identification Number or Unique IdentityNumber of the applicant is mentioned in the tax invoice; and

(c) such other restrictions or conditions as may be specified in the notificationare satisfied.

(4) The provisions of rule 92 shall, mutatis mutandis, apply for the sanction and paymentof refund under this rule. (5) Where an express provision in a treaty or other international agreement, to which thePresident or the Government of India is a party, is inconsistent with the provisions of thisChapter, such treaty or international agreement shall prevail.

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CHAPTER X

REFUND

Chapter Xof CGST Rules, 2017 consists of nine rules relating to REFUNDRULES under the GST regime. All this rules are available for your ready reference. Rule 89 :Application for refund of tax, interest, penalty, fees or any other amount Rule 90 :Acknowledgement Rule 91 :Grant of provisional refund Rule 92 :Order sanctioning refund Rule 93 :Credit of the amount of rejected refund claim Rule 94 :Order sanctioning interest on delayed refunds Rule 95 :Refund of tax to certain persons Rule 96 :Refund of integrated tax paid on goods exported out of India Rule 96A :Refund of integrated tax paid on export of goods or services under bond or Letterof Undertaking. Rule 97 :Consumer Welfare Fund Rule 97A :Manual filing and processing

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