CGST Rule 95 – Refund of tax to certain persons [Updated 2019]

CGST Rule 95 – Refund of tax to certain persons

Rule 95 (1)

[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 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.]

Rule 95 (2)

An acknowledgement for the receipt of the application for refund shall be issued in FORM GST RFD-02.

Rule 95 (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.

Rule 95 (4)

The provisions of rule 92 shall, mutatis mutandis, apply for the sanction and payment of refund under this rule.

Rule 95 (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.


[1] Substituted by the Central Goods and Services Tax (Fourteenth Amendment) Rules, 2017 w.e.f. 29/12/2017. Prior to its substitution, sub-rule (1) 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.” – Date of Amendment : 29-12-2017, Effective from : 29-12-2017, Retrospective Effect : No

[2] Substituted by the Central Goods and Services Tax (Fifth Amendment) Rules, 2018 w.e.f. 01.07.2017. Prior to its substitution, clause (a) read as under :

” (a) the inward supplies of goods or services or both were received from a registered person against a tax invoice 2[***]; ” – Date of Amendment : 13-06-2018, Effective from : 01-07-2017, Retrospective Effect : Yes

Leave a Comment

This site uses Akismet to reduce spam. Learn how your comment data is processed.