Queries regarding processing of refund application for UIN agencies - Central Excise - TRADE NOTICE No. 01/GST/2018-19

OFFICE OF THE PRINCIPAL COMMISSIONER GOODS SERVICE TAX, (DELHI SOUTH) 3RD, FLOOR, EIL ANNEX BUILDING, PLOT NO. 2B, BHIKAJI KAMA PLACE, NEW DELHI -110066 C .No. IV(16)HQ/Tech/TN/06/CGST/2017/1695 Date: 17.04.2018 TRADE NOTICE No. 01/GST/2018-19 Subject: Queries regarding processing of refund application for UIN agencies Attention of the Trade / Industry Associations is invited to the Board s Circular No. 42/17/2018-GST dated 13/01/2018 regarding issued related to Queries regarding processing of refund application for UIN agencies. The Board vide Circular No. 36/10/2017 dated 13th March, clarified and specified the detailed procedure for UIN refunds. After issuance Of the Circular, of queries and representations have been received regarding the processing of refund to agencies which have been allotted UINs. In order to clarify some of the issues and to ensure uniformity in live implementation of the provisions of the law across field formations, the Board, in exercise or its powers conferred under section 168 Of the Central and Services Tax Act, 2017 (hereinafter referred to CGST Act ) hereby clarifies the following issues: 2. Providing statement of invoices while submitting the refund application: 2.1. The procedure for filing a refund application has been outlined under rule 95 of the Central Goods and Services Tax Rules,2017 (hereinafter referred to as the CGST Rules ) which provides for filing of refund on a quarterly basis in FORM RFD-10 along a statement of inward invoices in FORM GSTR-11. It has come to notice of the Board that the print version of FORM CiSTR-11 generated by the system does not have invoice-wise details, Therefore, it is clarified that till the system generated FORM GSTR-11 does not have invoice-level details. UIN agencies are requested to manually furnish a statement containing the details of all the invoices on which refund has been claimed, along with refund application. 2.2. Further, the officers are advised not to request for original or hard copy of the invoices unless necessary. 3. No mention Of UINs on Invoices: 3.1. h has been represented that many suppliers did not record the UINs on the invoices of supplies of goods or services to UIN agencies, It is hereby clarified that the recording of UIN on the invoice is a necessary condition under rule 46 Of the CGST Rules. 2017, If suppliers I vendors are not recording the UINs action may be initiated against them under the provisions of the CGST Act, 2017- 3.2. Further, in cases where. UIN has not been recorded on the invoices pertaining to refund claim for the quarters of July - September 2017, October - December 2017 and January - March 2018, a one-time waiver is being given by the Government. subject to the condition that copies of such invoices will be submitted to the jurisdictional officers and will attested by the authorized representative Of the UIN agency, Field officers are advised that the terms of Notification No, 16/2017-Central Tax (Rate) dated 28th 2017 and corresponding notifications under the Integrated (Goods and Services Tux Act. 2017. Union Territory Goods and Services Tax Act. 2017 and respective State Goods and Services Tax Acts should be satisfied while processing refund claims. All Trade of Commerce industry are requested to give wide publicity to the contents of this T rude Notice amongst all their members. (PRANESH PATHAK) COMMISSIONER, GST DELHI-SOUTH