What does rule 82 regulate?

It regulates inward supplies of persons having a unique identity. Read the exact text, conditions, exceptions and transaction date together.

Which subordinate law should be checked?

No direct CGST Rule has been certified in this phase. Notifications, circulars, forms and the corresponding SGST/UTGST layer may also apply.

What evidence should be retained?

Preserve the contract or transaction record, invoice or form, portal acknowledgement, payment/ledger evidence, correspondence, legal working and the official source version used.

Can portal behaviour override the statute?

No. Portal functionality is operational evidence; legal entitlement and liability remain controlled by the Act, Rules, notifications and binding decisions.

Rule 82 - Inward supplies of persons having a Unique Identity

CGST Rules, 2017

HOLDDIRECT_OFFICIAL_RULE_PAGEnoindex,follow

Source control: The text/status on this page is tied to the official source gateway and the Phase 1 legal-review register. Open official source.

Finin2min Summary - Rule in 2 Minutes

Paragraph / test Professional meaning Refund claimant GSTR-11 supports UIN refund verification. Other UIN purpose The proper officer may call for the statement. Evidence Invoices and eligibility under the UIN/refund framework remain necessary. Exceptions and

Exact operative text

(1) A UIN holder claiming refund of taxes paid on inward supplies shall furnish the details of taxable goods or services or both in FORM GSTR-11 along with the refund application. (2) A UIN holder for purposes other than refund shall furnish inward-supply details in FORM GSTR-11 when required by the proper officer.

Paragraph-wise decode

Section-Rule-Form-Notification bridge

No direct Rule certified in Phase 1. Check notifications, circulars, forms and corresponding State law.

The mapping is a legal concordance, not a round-robin related-link list. It is limited to instruments certified in this phase.

Practical example

A professional first identifies whether the facts trigger rule 82, fixes the relevant period, checks the mapped subordinate instruments and preserves evidence before filing or advising.

Professional alert

• GSTR-11 does not by itself establish refund eligibility. • Supplier reporting and invoice details should reconcile before submission.

Finin2min | P0-R05 Rules 62-84 Finin2min.com | Finance & Law Explained in 2 Minutes | Educational and professional reference

Implementation checklist

Fix the transaction, taxable period and jurisdiction.
Read every subsection, proviso, explanation and omission marker.
Open the mapped Rule, form, notification and circular.
Test State/UT variation and portal version.
Preserve evidence, approvals, working papers and acknowledgements.
Record the conclusion, assumptions, source date and reviewer.

Evidence and retention checklist

Contract, purchase order, invoice or underlying transaction document.
Registration, return, ledger, challan and portal acknowledgement.
Official Act/Rule/notification version used and effective date.
Internal tax position paper, computation and management approval.
Correspondence, notices, replies, orders and appeal papers where applicable.

Practical Q&A

What does rule 82 regulate?: It regulates inward supplies of persons having a unique identity. Read the exact text, conditions, exceptions and transaction date together.
Which subordinate law should be checked?: No direct CGST Rule has been certified in this phase. Notifications, circulars, forms and the corresponding SGST/UTGST layer may also apply.
What evidence should be retained?: Preserve the contract or transaction record, invoice or form, portal acknowledgement, payment/ledger evidence, correspondence, legal working and the official source version used.
Can portal behaviour override the statute?: No. Portal functionality is operational evidence; legal entitlement and liability remain controlled by the Act, Rules, notifications and binding decisions.

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