Section 95(3) in The Central 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. G.S.R. 549(E), dated 13.6.2018 (w.e.f. 19.6.2017).](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.[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.] [Inserted by Notification No. G.S.R. 902(E), dated 29.12.2021 (with effect from the 1st day of April, 2021).]
