Refund of tax to certain persons
Rule 95 of the Central Goods and Services Tax Rules, 2017 deals with refund of tax to certain persons. 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 th The Act came into force on 22 Jun 2017.
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- 2 [(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. 3 [ 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 authorised representative of the applicant, is submitted along with the refund application in FORM GST RFD-10 .] (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) 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, 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 ." 13.06.2017.
Amendment notes
1. Substituted vide Notification No. 75/2017-CT dated 29-12-2017 for
2. Substituted vide Notification No.75/2017-CT dated 29.12.2017. Amendment made effective with effect from 01.07.2017 vide Notification No. 26/2018-CT dated
3. Inserted (w.e.f. 01.04.2021) vide Notification No. 40/2021-CT dated 29.12.2021.
Rule 95, The Central Goods and Services Tax Rules, 2017 (Act G.S.R. 610(E) of 2017).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
This section refers to
Questions about Rule 95
What does Rule 95 of the Central Goods and Services Tax Rules deal with?
Rule 95 of the Central Goods and Services Tax Rules is headed "Refund of tax to certain persons". 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 th
How do I find court cases under Rule 95 of the Central Goods and Services Tax Rules?
In judgments and charge sheets this rule is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: CGST Rules 2017 95, rule 95 CGST Rules 2017, rule 95 of the Central Goods and Services Tax Rules. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Rule 95 of the Central Goods and Services Tax Rules, and has it changed?
Its own text turns on rule 55 (Transportation of goods without issue of invoice), so none of them can safely be read on its own.
When did Rule 95 of the Central Goods and Services Tax Rules come into force?
Rule 95 of the Central Goods and Services Tax Rules, cited as CGST Rules 2017 95, came into force on 22 Jun 2017, having been enacted on 19 Jun 2017. It is in force as at the date shown on this page.
Other rules of this Act
- 89. Application for refund of tax, interest, penalty, fees or any other amount3731 words
- 43. Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases3015 words
- 138. Information to be furnished prior to commencement of movement of goods and generation of e-way bill2970 words
- 42. Manner of determination of input tax credit in respect of inputs or input services and reversal thereof2706 words
- 164. Procedure and conditions for closure of proceedings under section 128A in respect of demands issued under section2150 words
- 8. Application for registration2144 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Parsed from the consolidated PDF published by CBIC at taxinformation.cbic.gov.in. The provision list against which this parse was checked comes from the same portal, so a rule the document omits is still recorded. This page is not a substitute for legal advice.