GST RFD-10: refund of tax paid on purchases by UIN holders

Who uses RFD-10

Ordinary registered businesses do not use this form. It is for persons notified under Section 55 who hold a UIN instead of a GSTIN. They are not required to pay tax on outward supplies, so the scheme returns the GST charged to them by their suppliers, subject to the conditions and limits in the notification that applies to them.

Time limit

Rule 95 currently allows the application to be filed within two years from the last day of the quarter in which the supply was received. Claims are made for a period, so collect invoices quarter by quarter and file before the window closes.

Invoice conditions

The refund depends heavily on the supplier's compliance. Before a claim is accepted, the invoices must meet these conditions:

• The invoice must carry the UIN of the body, not a GSTIN or a blank
• The supplier must have reported the supply against that UIN in its GSTR-1
• The supplier must have paid the tax shown on the invoice
• The claim must be within any value or other limits in the applicable notification

Practical points for suppliers

Businesses that regularly supply embassies, consulates or international bodies should capture the UIN correctly at the time of invoicing and report the supply against it. Invoices reported as B2C or under a wrong number cause the refund to fail and lead to requests for amendment.

Amendments to wrongly reported invoices must be made within the time limits for amending GSTR-1, so mistakes should be fixed quickly.

Get it handled for you

Refund stuck or rejected? We rebuild the claim, reply to deficiency memos and follow up with the refund officer in writing. Call or WhatsApp +91 63677 44602, or use the form below.

This guide explains the law in general terms as of October 2026. Time limits and requirements can depend on the facts of your case and on the notice you received.