Procedure to claim refund of tax to Embassies, UN Agencies, Consulates :
Any person eligible to claim refund of tax paid by him on his inward supplies as per notification issued section 55 of CGST Act shall apply for refund in form GST RFD-10 once in every quarter, electronically on the Common Portal, either directly or from a Facilitation Centre, along with a statement inward supplies of goods or services or both in form GSTR-11, prepared on the basis of statement of outward supplies furnished by corresponding suppliers in form GSTR-1 – Rule 7(1) of Refund Rules.
An acknowledgement for receipt of the application for refund shall be issued in form GST RFD-02.
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 and the price of the supply covered under a single tax invoice exceeds five thousand rupees, excluding tax paid, if any (b) name and GSTIN or UIN of the applicant is mentioned on the tax invoice; and(c) such other restrictions or conditions as may be specified in the notification are satisfied – Rule 7(2) of Refund Rules.
The provisions of rule 4 shall, mutatis mutandis, apply for the sanction and payment of refund under this rule.
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 these rules, such treaty or international agreement shall prevail – Rule 7(4) of Refund Rules.
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