FORM GST RFD-10 - Quarterly UIN-category inward-supply refund application
An eligible diplomatic/international organisation claims qualifying tax paid on inward supplies for the quarter.
Responsible actor: The authorised representative of an eligible notified UIN-category person applies. Provision: Sections 54(2),55; rule 95(1)–(5).
Official source and completed example
Download official blank source extract PDF Download completed fictional sample PDF
The sample is a flowed model of the prescribed fields and selected paragraphs, not an official issued PDF. Names, references and facts are fictional. It contains no signature, stamp, DSC or simulated approval.
Current section 54(2)/55 and rules 90/95 checked 21 October 2026; fictional 2026 proceedings. Official prescribed form structure from 1 January 2022; later operative provisions stated expressly.
Worked facts and completed entries
A fictional “Illustration Embassy” is used only as an educational actor; the case assumes the genuine applicant would hold section 55 eligibility, its allotted UIN and the requisite MEA certificate. No real embassy, diplomatic status or certificate is represented. For July–September 2026 it receives a Karnataka invoice with taxable value 3000 and CGST/SGST 270 each, plus a Maharashtra invoice for 100000 with IGST 18000. Both are assumed valid, paid, eligible official-use inward supplies with the applicant’s name and UIN. The quarterly refund is 18540, applied 20 October after the corresponding GSTR-11 on 15 October.
1–5. UIN applicant and quarter
| 1. UIN | EDU-UIN-EMBASSY-01 — non-valid fictional teaching label; use the genuine allotted UIN in a real application |
|---|---|
| 2. Name | Illustration Embassy (wholly fictional educational organisation) |
| 3. Address | 21 Demonstration Avenue, Bengaluru560001; fictional |
| 4. Quarter | 1 July–30 September 2026 |
| 5. GSTR-11 ARN / date | ILLUSTRATION-GSTR11-2026-Q2 /15 October 2026; not a real ARN |
| Application date / representative | 20 October 2026 / Nila Sen, authorised representative (fictional, unsigned) |
Supporting inward invoices — worked facts
| Supplier State / GSTIN | Invoice / date | Taxable value INR | Central / State / Integrated / Cess INR |
|---|---|---|---|
| Karnataka /29AABCA0000A1ZT | ILLUSTRATION-UIN-IN01 /1 September 2026 | 3000 | 270 /270 /0 /0 |
| Maharashtra / EDU-SUPPLIER-MH-01 (fictional, non-valid teaching identifier) | ILLUSTRATION-UIN-IN02 /9 September 2026 | 100000 | 0 /0 /18000 /0 |
6. Refund claim by State and tax head
| State | Central Tax INR | State/UT Tax INR | Integrated Tax INR | Cess INR |
|---|---|---|---|---|
| Karnataka | 270 | 270 | 0 | 0 |
| Maharashtra | 0 | 0 | 18000 | 0 |
| Total | 270 | 270 | 18000 | 0 |
Claim and notified-eligibility controls
| 6. Total amount in figures / words | INR 18540 / Eighteen thousand five hundred forty rupees |
|---|---|
| GSTR-11 source of amount | Table3 inward-supply data; refund edited only to actual eligibility |
| Invoice identity condition | Both assumed invoices state the actual applicant name/UIN; no missing-UIN attested-copy exception needed |
| MEA / section 55 evidence | Real requisite MEA eligibility/refund certificate must accompany processing; no certificate or official endorsement is simulated |
| Small-invoice rule | The 3000 taxable-value invoice is not rejected merely for being below 5000; the former minimum-invoice threshold was omitted in 2017 |
| Filing period | Application within two years from the end of the quarter under current section 54(2); this case files 20 days after 30 September |
7. Bank details a–g
| a. Account number | EDU-UIN-ACCOUNT-01 — non-routable fictional label |
|---|---|
| b. Account type | Current account |
| c. Bank | Illustration Bank (fictional) |
| d. Account holder/operator | Illustration Embassy / Nila Sen, authorised operator; fictional |
| e. Branch address | 21 Demonstration Avenue, Bengaluru560001; fictional |
| f. IFSC /g. MICR | EDU-IFSC-UIN-01 / EDU-MICR-UIN-01 — deliberately non-valid, non-routable labels |
8. Verification and eligibility declaration
I, Nila Sen, as authorised representative of the fictional Illustration Embassy, declare the entries true to this hypothetical scenario and nothing concealed. The scenario assumes an actually notified, eligible section 55 person and all applicable reciprocity/notification/official-use conditions; it does not confer that status on a fictional organisation. Place:Bengaluru. Date:20 October 2026. Designation:authorised representative. Signature:not executed.
Quarterly instructions and processing
Apply on a quarterly basis with GSTR-11. Table6 follows the inward-supply data and must be limited to eligible tax. Produce the genuine requisite MEA certificate for processing. RFD-02 acknowledges receipt, and rule 92 applies to sanction/payment. Any applicable treaty/international-agreement priority under rule 95(5) and notification-specific conditions must be honoured. Canteen Stores Department uses its separate current RFD-10A/rule 95B route, not this embassy example.
How this form moves the matter forward
- Confirm the actual notified UIN-category eligibility and MEA/reciprocity conditions before calculating a claim.
- Reconcile paid inward invoices, applicant identification and quarterly GSTR-11; apply rule 95(3)’s attested-copy provision if a UIN is actually absent.
- File RFD-10 for the quarter within current section 54(2)’s two-year limit and reconcile acknowledgement, sanction and bank payment separately.
Evidence supporting these entries
- Actual section 55 notification eligibility, allotted UIN and requisite MEA certificate
- Paid inward invoices and GSTR-11 Table3 reconciliation
- Validated bank particulars and refund proceeding records
Period and legal consequences
This is the specialised agency/embassy UIN form at PDF page 294, not the later duty-free-shop RFD-10B printed at 301–303 in the historical compilation. Current section 54(2) allows two years from quarter-end; a generic six-month statement would be stale. Invoice tax amounts are assumed correctly charged for the fictional facts; this is not a product-rate ruling.
Primary source and exact locator
Official notified form source: PDF pages 294-294; printed pages 288-288.
CGST Act and government-hosted Act and Rules compilation - Sections 54(2),55; rule 95(1)–(5). Source and example revision: 21 October 2026.
Questions answered by this example
Who prepares or issues this form?
The authorised representative of an eligible notified UIN-category person applies. An eligible diplomatic/international organisation claims qualifying tax paid on inward supplies for the quarter.
Can this sample be filed or treated as an issued document?
No. It is a completed fictional teaching example. Use the notified form and the authenticated portal/proceeding record for an actual matter. The example contains no executed signature or official approval.
What must reconcile before the next step?
Actual section 55 notification eligibility, allotted UIN and requisite MEA certificate; Paid inward invoices and GSTR-11 Table3 reconciliation; Validated bank particulars and refund proceeding records.