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Refund of tax to certain persons

Rule 6 - Draft-Bills-Reports - Draft GST Refund Rules - Goods and Services Tax - Rule 6 - 6. (1) Any person eligible to claim refund of tax paid by him on his inward supplies as per a notification issued under clause (d) of sub-section (6) of section 38 shall apply for refund in FORM GST RFD-10 once in every quarter, electronically on the Common Portal either directly or from a Facilitation Centre, notified by the Board or Commissioner along with a statement of inward supplies of goods and/or se .....

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