Rule 82 of the CGST Rules, 2017

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GST›CGST Rules, 2017›Chapter VIII, Returns

At a glance

Bars, duties and time limits

Rule 82(1)A refund claimant furnishes electronic FORM GSTR-11 with taxable inward-supply details alongside the refund application, directly through the portal or through a notified Facilitation Centre.
Rule 82(2)A person issued the number for purposes other than refund furnishes taxable inward-supply details in FORM GSTR-11 as required by the proper officer.

A person holding a Unique Identity Number uses FORM GSTR-11 to furnish inward-supply details under rule 82. When claiming refund of tax on inward supplies, the person submits those details with the refund application. For a number granted for other purposes, the proper officer determines the required details. Both routes concern inward supplies of taxable goods, services or both.^[1]

Quick facts

Rule 82, CGST Rules, 2017

Details of inward supplies of persons having Unique Identity Number

Provision
Act	Central Goods and Services Tax Rules, 2017
Chapter	VIII, Returns
Rule title	Details of inward supplies of persons having Unique Identity Number
Related provisions
Sections	Section 25 of the CGST Act, 2017, Section 55 of the CGST Act, 2017
Forms named	FORM GSTR-11
Structure 82(1)Refund-linked inward details 82(2)Other-purpose inward details
Source
Law text	CBIC tax information portal, served on 17 September 2026^[1]

Text

The text below is the rule as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.^[1] The Rules as published in the Gazette of India is the legal source.

Rule 82, verbatim (show)

Rule 82. Details of inward supplies of persons having Unique Identity Number .-

(1) Every person who has been issued a Unique Identity Number and claims refund of the taxes paid on his inward supplies, shall furnish the details of such supplies of taxable goods or services or both electronically in FORM GSTR-11, along with application for such refund claim, through the common portal either directly or through a Facilitation Centre notified by the Commissioner.

(2) Every person who has been issued a Unique Identity Number for purposes other than refund of the taxes paid shall furnish the details of inward supplies of taxable goods or services or both as may be required by the proper officer in FORM GSTR-11 .

Questions to answer on the file

Questions a reviewer answers from the engagement file, grouped by the part of the rule they come from. They describe what the rule asks; they do not decide it.

Refund-linked inward details 82(1)

Questions to answer on the file9 questions

Does this party hold a Unique Identity Number?
Does the refund claim concern taxes paid on these inward supplies?
Do the details cover the taxable inward supplies?
Were those details furnished with the refund application?
Were these details furnished in FORM GSTR-11?
Was this document submitted electronically?
Was this submission through the common portal?
Which filing route was used: directly or through a Facilitation Centre?
If “through a Facilitation Centre”: was that centre notified by the Commissioner?

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Other-purpose inward details 82(2)

Questions to answer on the file5 questions

Does this party hold a Unique Identity Number?
Was this UIN issued for a purpose other than refund of taxes paid?
Did the proper officer require the inward-supply details?
Were the taxable inward details so required furnished?
Were these details furnished in FORM GSTR-11?

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Provisions connected to Rule 82
Provision	Connection	Words that tie them
Section 55 of the CGST Act, 2017	Section 55 of the CGST Act, 2017 prescribed by this provision	82(1) "claims refund of the taxes paid on his inward supplies"
Section 25 of the CGST Act, 2017	this provision requires Section 25 of the CGST Act, 2017	82(1) "has been issued a Unique Identity Number"

Circulars and notifications

Circulars and notifications in the CBIC repository that cite this rule, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.

Circulars (2)

Number	Date	Subject
Circular No. 36/10/2018-GST	13 March 2018	Processing of refund application for UIN entities.
Circular No. 3/03/2017-GST	5 July 2017	Proper officer relating to provisions other than Registration and Composition under the Central Goods and Services Tax Act, 2017-Reg.

Notifications (2)

Number	Date	Subject
Notification No. 75/2017-Central Tax	29 December 2017	CGST (Fourteenth Amendment) Rules,2017
Notification No. 10/2017-Central Tax	28 June 2017	Seeks to amend CGST Rules notification no 3/2017-Central Tax dt 19.06.2017 amended by a later instrument

References

Central Board of Indirect Taxes and Customs. "Rule 82. Details of inward supplies of persons having Unique Identity Number". Central Goods and Services Tax Rules, 2017, CBIC tax information portal. Retrieved 17 September 2026.

External links

CGST Rules, 2017, Rule 82 on the CBIC tax information portal