Refund in Certain cases [ Section 55 Read with rule 95 ] - GST Ready Reckoner - GST

Refund in the Specified cases As per Section Section 55 Refund in certain cases provides that The Government, is vested with powers to notify certain agencies on the recommendation of the Council, to be entitled to claim refund: (a) specify any specialised agency of the United Nations Organisation or (b) any Multilateral Financial Institution and Organisation notified under the United Nations (Privileges and Immunities) Act, 1947, (c) Consulate or Embassy of foreign countries and (c) any other person or class of persons as may be specified in this behalf, The agencies mentioned above are eligible to claim a refund of taxes paid on the notified supplies of goods, services, or both that they receive. However, such claims are subject to the conditions and restrictions that may be prescribed. Time limit for filing an application to claim a refund in certain specified cases under section 55 [ Section 54(2) ] A specialised agency of the United Nations Organisation or any Multilateral Financial Institution and Organisation notified under the United Nations (Privileges and Immunities) Act, 1947, Consulate or Embassy of foreign countries or any other person or class of persons, as notified under section 55, entitled to a refund of tax paid by it on inward supplies of goods or services or both, may make an application for such refund, in such form and manner as may be prescribed (i.e. Rule 95) , before the expiry of [ six months two years Substituted vide section 113 of Finance Act, 2022 w.e.f. 01-10-2022 ] from the last day of the quarter in which such supply was received. Procedure for refund of tax under section [ Rule 95 ] (1) Any person eligible to claim refund of tax paid by him on his inward supplies as per notification issued 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 GST RFD-02. (3) The refund of tax paid by the applicant shall be available if- (a) the inward supplies of goods or services or both were received from a registered person against a tax invoice (b) name and Goods and Services Tax Identification Number or Unique Identity Number of the applicant is mentioned in the tax invoice; and (c) such other restrictions or conditions as may be specified in the notification are satisfied. Provided that where Unique Identity Number of the applicant is not mentioned in a tax invoice, the refund of tax paid by the applicant on such invoice shall be available only if the copy of the invoice, duly attested by the authorized representative of the applicant, is submitted along with the refund application in FORM GST RFD-10 . (4) The provisions of rule 92 shall, mutatis mutandis , apply for the sanction and payment of refund under this 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.