Rule 95 of CGST Rules 2017: Refund of Tax to certain Persons

Provisions under Rule 95 of the Central Goods and Services Tax (CGST) Rules, 2017 relating to “Refund of Tax to certain Persons”, are as under:

CGST Rule 95: Refund of Tax to certain Persons (Chapter-X: Refund) 

(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 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, prepared on the basis of the statement of the outward supplies furnished by the corresponding suppliers in FORM GSTR 1. [Note 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-

(a) the inward supplies of goods or services or both were received from a registered person against a tax invoice and the price of the supply covered under a single tax invoice exceeds five thousand rupees, excluding tax paid, if any; [Note 2 & 3]

(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.

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. [Note 4]

(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.

Amendments History:

1. Sub-rule (1) substituted vide Central Tax Notification 75/2017 dt. 29/12/2017.

2. The text ‘and the price of the supply covered under a single tax invoice exceeds five thousand rupees, excluding tax paid, if any’ omitted from clause (a) of Sub-rule (3) vide Central Tax Notification 75/2017 dt. 29/12/2017

3. Clause (a) of Sub-rule (3) substituted w.r.e.f. 01/07/2017 vide Central Tax Notification 26/2018 dt. 13/06/2018, i.e. the amendment made vide Central Tax Notification 75/2017 dt. 29/12/2017 above has been given retrospective effect.

4. Proviso inserted after clause (c) of sub-rule (3), w.r.e.f. 01/04/2021, vide Central Tax Notification 40/2021 dt. 29/12/2021, to provide that where Refund Applicant’s UIN is not mentioned in a tax invoice, the refund of tax on such invoice shall be allowed only when a copy of such invoice, duly attested by the authorized representative of the applicant, is submitted with refund application (FORM GST RFD10) for processing. 

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Note: The CGST Rules 2017 along with the prescribed Forms were initially notified vide Central Tax Notifications 3/2017 dated 19/06/2017 (Rule 1 to 26), 10/2017 dated 28/06/2017 (Rules 27 to 138) and 15/2017 dated 01/07/2017 (Rules 139 to 162). These Rules/ Forms were subsequently amended by CBIC through various Notifications issued from time to time. Information on this page is a Rule-wise compilation of the Amendments made by various Notifications issued by CBIC from time to time, with best possible efforts for accuracy. In any case, E&OE. For official/ updated information, please visit CBIC website.