The CBIC vide Notification No. 40/2021 – Central Tax dated December 29, 2021 inserted proviso to sub-rule (3) after clause (c) in Rule 95 of the CGST Rules as under to be deemed to be effective from April 01, 2021:
“95. Refund of tax to certain persons.-
(3) The 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
(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.
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 authorized representative of the applicant, is submitted along with the refund application in FORM GST RFD-10.”
The Notification can be accessed at: https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-40-central-tax-english-2021.pdf