Rule 23 - Details of inward supplies of persons having Unique Identity Number - Draft - Goods And Services Tax - Return Rules, 20-- [September 2016]

23. 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 and/or services in FORM GSTR-11 either directly or from a Facilitation Centre, notified by the Board or 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 and/or services as may be required by the proper officer in FORM GSTR-11.