Processing of refund applications for UIN entities - GST - TRADE NOTICE NO. 05/2018-GST

OFFICE OF THE PRINCIPAL COMMISSIONER OF CENTRAL TAX HYDERABAD GST COMMISSIONERATE: GST BHAVAN : L.B. STADIUM ROAD BASHEERBAGH, HYDERABAD- 500 004 C. No. IV/16/37/2018-CT(Tech) Date 16-03-2018 TRADE NOTICE NO. 05/2018-GST Subject: Processing of refund applications for UIN entities Kind attention is invited to the Central Board of Excise and Customs (CBEC) Circular No. 36/10/2018-GST dated 13 03.2018, is reproduced below. The GST Council, in its 23 rd meeting held at Guwahati on 10th November 2017. has decided that the entities having Unique Identity Number (UIN) may be given centralized registration at the option of such entities. Further, it was also decided that the Central Government will be responsible for all administrative compliances in respect of such entities. 2. In order to clarify some of the issues and to ensure uniformity of implementation across field formations, the Board, in exercise of its powers conferred under section 168 (1) of the central Goods and Services Tax Act, 2017 (hereinafter referred to as CGST Act ) hereby clarifies following issues: 3. Status of registration for UINs: i. Entities having UINs are given a special status under the CGST Act as these are not covered under the definition of registered person. These entities have been granted UINs to enable them to claim refund of GST paid on inward supply of goods or services or both received by them. Therefore, if any such entity is making supply of goods or services or both in the course or furtherance of business then such entity will need to apply for GSTIN as per the provisions contained in the CGST Act read with the rules made thereunder. ii. The process for applying for UIN has been outlined under Rule 17 of the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as CGST Rules ). As stated in the said rule, any person covered under clause (a) of sub-section (9) of section 25 of Page | 2 the CGST Act may submit an application electronically in FORM GST REG-13 on the common portal. Therefore, Specialised agency of the United Nations Organisation or any Multilateral Financial Institution and Organisation notified under the United Nations (Privileges and Immunities) Act, 1947, Consulate or Embassy of foreign countries shall apply for grant of UIN electronically by filling FORM GST REG-13. iii. Due to delays in making available FORM (36T on the common portal, an alternative mechanism has been developed Entities covered under clause (a) of sub-section (9) of Section 25 or the CGST Act may approach the PI Division, Ministry of External Affairs in this regard, who will facilitate grant of UINs in coordination with the Central Boardof Excise and Customs (CBEC) and GSTN. iv. It is clarified that the, facility or single WIN is optional and an entity may seek more than one UIN. 4. Filing of return by UIN agencies: i. The procedure. for filing returns by UIN entities is specified under sub-rule (1of Rule 82 of the CGST Rules. The UIN entity is required to file details of supplies in FORM GSTR-11. ii. It may be noted that return in FORM GSTR-11 is required to be filed only for those tax periods for which refund is being claimed. In other words, if an UIN entity is not claiming refund for a particular period, it need not file return in FORM GSTR-11 for that period. 5. Applying for refund by UIN agencies: i. All the entities who have been issued UINs and are notified under Section 55 of the CGGT Act will be eligible for refund of inward supply of goods or services in terms of notification No. 16/2017-Central Tax (Rate) dated 28th June 2017 as amended. ii. It may be noted that the conditions specified under line said notification need to be complied with while applying for refund claims. Further, field officers are hereby instructed to ensure that all the certificates / undertaking etc as stipulated in the said notification be duly checked while processing the refund claims iii. The procedure for filing a refund application has been outlined under Rule 95 of the CGST Rules which provides for filing of refund on quarterly basis In FORM RFD-10 along with a statement of inward invoices in FORM GSTR-11. It is hereby clarified that FORM GSTR-11 along with FORM GST RFD-10 has to be filed separately for each of those quarters for which refund claim is being filed iv. Agencies which have been allotted UINs may visit User Manual / FAQ section on the common portal (www.gst.gov.in) for step by step instructions on how to file F0RM GSTR-11 and FORM RFD-10. v. It is hereby clarified that all the entities claiming refund shall submit the duly filled in Print out of FORM RFD-10 to the jurisdictional Central Tax Commissionerate. All refund claims shall be processed and sanctioned by respective Central Tax offices In order to facilitate processing of refund claims of UIN entities, a nodal officer has been designated in each State details of whom are given in Annexure-A. Application for refund claim may be submitted before the designated Central Tax nodal officers in the State in which the UIN has been obtained. vi. There m ay be cases where multiple UINs existed for the same entity but were later merged into one single UIN. In such cases, field formations are requested to process refund claims for earlier unmerged UINs also. Hence, the refund application will be made with the single UIN only but invoices of old UINs may be declared in the refund claim, which may be accepted and taken into account while processing the refund claim. 6. Passing of refund order and settlement of funds: i. The facility of centralized UIN ensures that irrespective of the type of tax (CGST, SGST, IGST or Cess) and the Stale where such inward supply of goods or services have been procured, all refunds would be processed by Central authorities only. Therefore, field formations are advised that all refunds are to be processed on merits irrespective of where and which type of tax IS paid on inward supply of goods or services or both by such entities. All the members of the Regional Advisory Committee and Trade Associations, Chambers of commerce in the jurisdiction of Hyderabad GST Commissionerate, Hyderabad are requested to circulate this Trade Notice among their constituent members for information. (NARESH PENUMAKA) Principal Commissioner