Section 95(3) in Rajasthan 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 [***] [Deleted 'and the price of the supply covered under a single tax invoice exceeds five thousand rupees, excluding tax paid, if any' by Rajasthan Notification No. F.12(46) FD/Tax/2017-Part II-155, dated 29.12.2017.];(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.
