Rule 82 of CGST Rules 2017: Details of Inward Supplies of Persons having Unique Identity Number

Rule 82 of ‘Central Goods and Services Tax (CGST) Rules 2017’: Details of Inward Supplies of Persons having Unique Identity Number (UIN)

Provisions under Rule 82 of the Central Goods and Services Tax (CGST) Rules, 2017 relating to “Details of Inward Supplies of Persons having Unique Identity Number (UIN)”, are as under:

CGST Rule 82: Details of Inward Supplies of Persons having Unique Identity Number (UIN) (Chapter-VIII: Returns)

(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.

Above information is based on CBEC’s compilation of Updated CGST Rules, 2017 as on 23 Mar. 2018 (i.e. as notified/ amended upto 23 Mar. 2018 by the CBEC). For detailed information/ subsequent updates, please refer relevant Notifications.

It may be noted that Rules 27 to 137 (pertaining to various Chapters) of the Central Goods and Services Tax (CGST) Rules, 2017 were notified by CBEC vide CGST (2nd Amendment) Rules, 2017 Notification No. 10/2017 Central Tax dt. 28 June 2017, applicable w.e.f. 1 July 2017.

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Central Goods and Services Tax (CGST) Rules, 2017 (Chapter-wise/ Rule-wise)

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