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)”, as per CGST (2nd Amendment) Rules 2017 notified by CBEC on 28 June 2017, applicable w.e.f. 1 July 2017, 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.

Related Posts:

CGST (2nd Amendment) Rules, 2017: CGST Notification No. 10/2017

CGST (Amendment) Rules 2017: CGST Notification No. 7/2017

CGST Rules 2017: CGST Notification No. 3/2017 dt. 19 June 2017

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