Details of inward supplies of persons having Unique Identity Number (UIN) :
Every person, who has been issued a Unique Identity Number (UIN) 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 in form GSTR-11 electronically along with application for refund claim either directly or through facilitation centre – Rule 23(1) of Return Rules.
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.- – Rule 23(1) of Return Rules.