CGST Rules Rule 82 — Details of inward supplies of persons having Unique Identity Number

CGST Rules, 2017  ·  Details of inward supplies of persons having Unique Identity Number

CGST Rules

Quick Answer

Rule 82 of the CGST Rules, 2017 governs Details of inward supplies of persons having Unique Identity Number. It establishes the detailed procedural framework and compliance requirements necessary to implement the corresponding provisions of the CGST Act. Rule 82 CGST: Details of inward supplies of persons having Unique — eligibility, conditions, case laws and compliance impact under Indian tax law.

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(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 .

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Amendment History

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CGST Rules Rule 82 was introduced as part of the CGST Rules, 2017.

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