Provisions under Rule 82 of CGST Rules, 2017 relating to “Details of Inward Supplies of Persons having Unique Identity Number (UIN)”:
CGST Rule 82: Details of Inward Supplies of Persons having Unique Identity Number (UIN) (Chapter VIII: Returns) [*1]
(1) Every person who has been issued a Unique Identity Number and claims refund 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 common portal either directly or through a Facilitation Centre notified by the Commissioner.
(2) Every person who has been issued a Unique Identity Number for purposes other 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 proper officer in FORM GSTR 11.
Notes (History of Amendments in Bare Text):
1. CGST Rule 82 introduced vide Notification 10/2017, effective 01/07/2017.
| You can also visit CGST Rules, 2017 (last updated 31/12/2025) or GST Updates for more updates from time to time. |