Section 95(3) in Himachal Pradesh Goods and Services Tax Rules, 2017
(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;] [Substituted by Notification No. EXN-F(10)-5/2018, dated 5.6.2018 (w.e.f. 27.6.2017).](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.
