CGST Rules – Central Goods and Services Tax Rules, 2017

Rule 82 – Details of inward supplies of persons having Unique Identity Number

(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.