Refund of tax to certain persons
Rule 95 of the CGST Rules
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Refund to notified persons such as UN bodies, embassies and specified agencies: claim in RFD-10 once a quarter, supported by the GSTR-11 statement of inward supplies and subject to the conditions in the notification under section 55.
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The exact words of the law
1,692 characters, uneditedReproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.
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(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.
What changed, and when
The amendment trail, newest first — because the version that applies to your case depends on the period.
2021-04-01 · Inserted
40/2021-CTdated29
Inserted (w.e.f. 01.04.2021) vide Notification No. 40/2021-CT dated 29.12.2021.
2017-12-29 · Substituted
75/2017-CTdated29
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 dire
2017-12-29 · Substituted
75/2017-CTdated29
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.
Where this comes from
Text reproduced from the Central Board of Indirect Taxes and Customs, as available on 2026-09-05. The explanation and practice notes above are GSTZone’s own, written for this hub. If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.
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