Refund of tax to certain persons

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..... from a Facilitation Centre notified by the Commissioner, along with a statement of inward supplies of goods or services or both in FORM GSTR-11, prepared on the basis of statement of outward supplies furnished by corresponding suppliers in FORM GSTR-1. (2) An acknowledgement for receipt of the application for refund shall be issued in FORM GST RFD-02. (3) Refund of tax paid by the applicant .....

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