CGST Rule 95: Refund of Tax to certain Persons

Provisions under Rule 95 of CGST Rules, 2017 relating to “Refund of Tax to certain Persons”:

CGST Rule 95: Refund of Tax to certain Persons (Chapter X: Refund) [*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(a)]

(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; [*3]

(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. [*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.

Notes (History of Amendments in Bare Text):

1. CGST Rule 95 introduced vide Notification 10/2017, effective 01/07/2017.

2. Amendments from 29/12/2017 vide Notification 75/2017:

(a) Sub-rule (1) substituted. Please refer Notification 10/2017 for text thereof before substitution.

(b) in sub-rule (3), in clause (a), the text “and the price of the supply covered under a single tax invoice exceeds five thousand rupees, excluding tax paid, if any” omitted. [*3]

3. Clause (a) of Sub-rule (3) substituted from 01/07/2017 vide Notification 26/2018. Please refer Notification 10/2017 [*1] and Notification 10/2017 [*2] for text thereof before substitution.

4. Proviso inserted after clause (c) in sub-rule (3) from 01/04/2021 vide Notification 40/2021.