Rule 95 CGST Rules 2017 : Refund of tax to certain persons

By | July 13, 2017
(Last Updated On: July 5, 2018)

 Rule 95 CGST Rules 2017

Summary of Rule 95 CGST Rules 2017

( Rule 95 CGST Rules 2017 explains Refund of tax to certain persons and is covered in Chapter X  – Refund  : Inserted by the Central Goods and Services Tax (Second Amendment) Rules, 2017, w.e.f. 1-7-2017 Amended by Central Goods and Services Tax (Fourteenth Amendment) Rules, 2017 Central Goods and Services Tax (Fifth Amendment) Rules, 2018)

 Rule 95 CGST Rules 2017

Refund of tax to certain persons

95. 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.

(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. 


Notes on Amendment in Rule Rule 95 CGST Rules 2017

2 Substituted by the Central Goods and Services Tax (Fifth Amendment) Rules, 2018, w.r.e.f. 1-7-2017. Prior to its substitution, clause (a), as amended by the Central Goods and Services Tax (Fourteenth Amendment) Rules, 2017, w.e.f. 29-12-2017, read as under :

“(a)the inward supplies of goods or services or both were received from a registered person against a tax invoice;”

Earlier Rule 89(3)(a) for was amended by Central Goods and Services Tax (Fourteenth Amendment) Rules, 2017, and the  Words “and the price of the supply covered under a single tax invoice exceeds five thousand rupees, excluding tax paid, if any” omitted by the Central Goods and Services Tax (Fourteenth Amendment) Rules, 2017, w.e.f. 29-12-2017.

1  Sub-rule (1) substituted by the Central Goods and Services Tax (Fourteenth Amendment) Rules, 2017, w.e.f. 29-12-2017. Prior to its substitution, said sub-rule read as under :

“(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.”

 Rule 95 CGST Rules 2017

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