Rule 82 GST - Details of inward supplies of persons having Unique Identity Number

According to Rule 82 of Central Goods and Service Tax Act, 2017 as passed by Lok Sabha :

1. Every person who has been issued a Unique Identity Number 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 electronically in FORM GSTR-11 , along with application for such refund claim, through the common portal either directly or through a Facilitation Centre notified by the Commissioner.
   
   
2. 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.