Rule 95 of ‘Central Goods and Services Tax (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.]$1
(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;]$2
(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.
(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.
$1. Sub-rule (1) substituted vide Notification No. 75/2017 Central Tax dt. 29 Dec. 2017
$2. The words “and the price of the supply covered under a single tax invoice exceeds five thousand rupees, excluding tax paid, if any” omitted after the words “tax invoice” vide Notification No. 75/2017 Central Tax dt. 29 Dec. 2017
Above information is based on Updated Compilation of “CGST Rules 2017” (as amended upto 9 Oct. 2018) shared by CBIC (i.e. as notified/ amended upto 9 Oct. 2018 by the CBIC). For detailed/ official information and/or subsequent updates, please refer relevant Notifications.
It may be noted that Rules 27 to 138 (pertaining to various Chapters) of the Central Goods and Services Tax (CGST) Rules, 2017 were initially notified by CBIC (CBEC) vide CGST (2nd Amendment) Rules, 2017 Notification No. 10/2017 Central Tax dt. 28 June 2017, applicable w.e.f. 1 July 2017 (or as may be specified in respective Rules).