CGST Rules Rule 95 — Refund on account of assessment or provisional assessment or appeal or any other order

CGST Rules, 2017  ·  Refund on account of assessment or provisional assessment or appeal or any other order

CGST Rules 3 Amendments

Quick Answer

Rule 95 of the CGST Rules, 2017 governs Refund on account of assessment or provisional assessment or appeal or any other order. It establishes the detailed procedural framework and compliance requirements necessary to implement the corresponding provisions of the CGST Act. Rule 95 CGST: Refund on account of assessment or provisional assessment — eligibility, conditions, case laws and compliance impact under Indian tax law.

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Amendments 3
(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-11.1
(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;2
(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 authorised representative of the applicant, is submitted along with the refund application in FORM GST RFD-10.3
(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.

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Amendment History

123Superscript numbers in the text mark amended passages — click them to jump here. Click "↑ view in text" to jump back.
1
2017↑ view in text

Substituted vide Notification No. 75/2017-CT dated 29-12-2017 for

2
2017↑ view in text

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 13.06.2017.

3
2021↑ view in text

Inserted (w.e.f. 01.04.2021) vide Notification No. 40/2021-CT dated 29.12.2021.

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