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Rule 95 of the CGST Rules, 2017

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GST›CGST Rules, 2017›Chapter X, Refund

At a glance

Entitlement and conditions

  • 95(3)Supplies must be received from a registered person against tax invoices. The applicant’s name and GSTIN or UIN must appear on the invoice, subject to the proviso concerning an absent UIN and other notified conditions.
  • 95(3) provisoWhere the UIN is absent from the invoice, a copy attested by the authorised representative must accompany FORM GST RFD-10.

Procedure, powers and definitions

  • 95(1)–(2)The applicant files FORM GST RFD-10 once every quarter, electronically or otherwise, with the inward supply statement in FORM GSTR-11. Acknowledgement is issued in FORM GST RFD-02.
  • 95(4)–(5)Rule 92 applies with the necessary changes. An express treaty or international agreement to which the Government or President is a party takes priority over an inconsistent provision of this Chapter.
  • 95(3)The law does not settle how the missing-UIN proviso interacts with the invoice identification condition where a GSTIN is present or the applicant has no UIN.

Rule 95 sets out the refund procedure for persons covered by a notification under section 55. The applicant submits a quarterly claim supported by an inward supply statement and must satisfy the invoice and notified conditions. Sanction and payment follow the procedure in rule 92. An express provision of a qualifying treaty or international agreement prevails over inconsistent provisions of this Chapter.[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 95, verbatim (show)

Rule 95. Refund of tax to certain persons.-

1[(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-

2[(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.

3[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 authorised 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.

1. Substituted vide Notification No. 75/2017-CT dated 29-12-2017 for "(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 the Commissioner, along with a statement of the inward supplies of goods or services or both in FORM GSTR-11 , prepared on the basis of the statement of the outward supplies furnished by the corresponding suppliers in FORM GSTR-1 ."

2. Substituted vide Notification No.75/2017-CT dated 29.12.2017. Amendment made effective with effect from 01.07.2017 vide Notification No. 26/2018-CT dated 13.06.2017.

3. Inserted (w.e.f. 01.04.2021) vide Notification No. 40/2021-CT dated 29.12.2021.

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.

Notified claimant and paid inward supplies 95(1)

Questions to answer on the file4 questions
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Quarterly application manner 95(1)

Questions to answer on the file7 questions
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Accompanying inward supply statement 95(1)

Questions to answer on the file4 questions
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Receipt acknowledgement 95(2)

Questions to answer on the file3 questions
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Inward supply and notification conditions 95(3)(a),(c)

Questions to answer on the file5 questions
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Base invoice identification limb 95(3)(b)

Questions to answer on the file4 questions
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Missing UIN proviso cure 95(3) proviso

Questions to answer on the file8 questions
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Rule 92 sanction and payment adaptation 95(4)

Questions to answer on the file3 questions
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Treaty or international agreement priority 95(5)

Questions to answer on the file5 questions
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Amendment history

The CBIC text carries 3 footnotes. The table gives each in the source's own terms. Effective dates are as the footnotes state them.[1]

Amendments to Rule 95 as footnoted in the CBIC text
NoteChange
1Substituted vide Notification No. 75/2017-CT dated 29-12-2017 for "(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 the Commissioner, along with a statement of the inward supplies of goods or services or both in FORM GSTR-11, prepared on the basis of the statement of the outward supplies furnished by the corresponding suppliers in FORM GSTR-1."[2]
2Substituted vide Notification No.75/2017-CT dated 29.12.2017. Amendment made effective with effect from 01.07.2017 vide Notification No. 26/2018-CT dated 13.06.2017.[2][3]
3Inserted (w.e.f. 01.04.2021) vide Notification No. 40/2021-CT dated 29.12.2021.[4]
Provisions connected to Rule 95
ProvisionConnectionWords that tie them
Section 55 of the CGST Act, 2017this provision requires Section 55 of the CGST Act, 201795(1) "notification issued under section 55"
Rule 92this provision requires Rule 9295(4) "The provisions of rule 92 shall, mutatis mutandis, apply"
Rule 82this provision requires Rule 8295(1) "FORM GSTR-11"

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 (3)

NumberDateSubject
Circular No. 60/34/2018-GST4 September 2018Processing of refund applications filed by Canteen Stores Department (CSD). superseded by a later instrument
Circular No. 43/17/2018-GST13 April 2018clarifying the issues arising in refund to UIN.
Circular No. 36/10/2018-GST13 March 2018Processing of refund application for UIN entities.

Notifications (7)

NumberDateSubject
Notification No. 12/2024-Central Tax10 July 2024Seeks to make amendments (Amendment, 2024) to the CGST Rules, 2017.
Notification No. 40/2021-Central Tax29 December 2021Seeks to make amendments (Tenth Amendment, 2021) to the CGST Rules, 2017.
Notification No. 31/2019-Central Tax28 June 2019Seeks to carry out changes in the CGST Rules, 2017. amended by a later instrument
Notification No. 26/2018-Central Tax13 June 2018Seeks to make amendments (Fifth Amendment, 2018) to the CGST Rules, 2017.
Notification No. 75/2017-Central Tax29 December 2017CGST (Fourteenth Amendment) Rules,2017
Notification No. 15/2017-Central Tax1 July 2017Amending CGST Rules notification 10/2017-CT dt 28.06.2017
Notification No. 10/2017-Central Tax28 June 2017Seeks to amend CGST Rules notification no 3/2017-Central Tax dt 19.06.2017 amended by a later instrument

Unsettled questions

The words of Rule 95 do not answer these questions. Where one decides a matter on the file, the answer depends on the position taken on it.

  1. Attribution of tax paid to the claimant, using the existing section 55 position; an invoice tax charge alone does not establish payment by this claimant.
  2. How does the missing-UIN proviso interact with clause 3(b), especially where GSTIN is present or the applicant has no UIN, and does a complying cure substitute for the otherwise missing UIN identification? No scope choice or overall refund availability is assumed.

See also

References

  1. Central Board of Indirect Taxes and Customs. "Rule 95. Refund of tax to certain persons". Central Goods and Services Tax Rules, 2017, CBIC tax information portal, with amendment footnotes 1 to 3. Retrieved 17 September 2026.
  2. Notification No. 75/2017-Central Tax, dated 29 December 2017: CGST (Fourteenth Amendment) Rules,2017. Cited in CBIC footnotes 1 and 2.
  3. Notification No. 26/2018-Central Tax, dated 13 June 2018: Seeks to make amendments (Fifth Amendment, 2018) to the CGST Rules, 2017. Cited in CBIC footnote 2.
  4. Notification No. 40/2021-Central Tax, dated 29 December 2021: Seeks to make amendments (Tenth Amendment, 2021) to the CGST Rules, 2017. Cited in CBIC footnote 3.

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