TMI BlogRefund of tax to certain personsX X X X Extracts X X X X X X X X Extracts X X X X ..... 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 GST RFD-02 . (3) The refund of tax paid by the applicant shall be available if- 3 [ (a) the inward suppl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s rule. (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. ******************** Notes:- 1. Substituted vide Notification No. 75/2017 Dated 29-12-2017, before it was read as, (1) A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -06-2018 w.e.f. 1.7.2017, before it was read as (a) the inward supplies of goods or services or both were received from a registered person against a tax invoice 2 [xxx] 4. Inserted vide NOTIFICATION No. 40/2021 Central Tax dated 29-12-2021 w.e.f. 01-04-2021 - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Management Indi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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