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Refund of tax to certain persons

ed under 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.] (2) An acknowledgement for the receipt of the application for refund shall be issued in FORM .....

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************** Notes:- 1. Substituted vide Notification No. 75/2017 Dated 29-12-2017, before it was read as, "(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 th .....

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