9911796707
TMI BlogProcessing of refund applications for UIN entitiesX X X X Extracts X X X X X X X X Extracts X X X X ..... wers conferred under section 168 (1) of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as CGST Act ) hereby clarifies the 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 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 Multila ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ual / FAQ section on the common portal (www.gst.gov.in) for step by step instructions on how to file FORM 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 may 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: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... [email protected] 5 Assam Guwahati CGST CX Commissionerate, Guwahati-781005 Mr. Sanjeet Kumar, Assistant Commissioner 0361-2465197 , [email protected] 6 Bihar Patna-II 4th Floor, C.R.Building (Annexe), Bir Chand Patel Path, Patna-800001 Mr. Suhrit Mukherjee, Assistant Commissioner 0612-2504814, [email protected] 7 Chandigarh Chandigarh Plot No. 19 Sector 17-C, C.R Building Chandigarh Ms.Mamta Saini, Deputy Commissioner 0172-2704196, [email protected] 8 Chhattisgarh Raipur Division-II, CGST Bhawan Civil Lines, Raipur Mr. Sumit Kumar Agrawal, Assistant Commissioner 0771-2425636 [email protected] 9 Dadra and Nagar Haveli Daman 2nd Floor, Hani's Landmark, Vapi- Daman Road, Chala , Vapi, Gujarat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ess Road, Kochi-682018 Mr. Ashwin John George, Assistant Commissioner 0484-2533169 [email protected] 19 Lakshadweep Kochi Central Revenue Building, I.S. Press Road, Kochi-682018 Mr. Ashwin John George, Assistant Commissioner 0484-2533169 [email protected] 20 Madhya Pradesh Bhopal Division I Bhopal, Jail Road Paryawas Bhawan, Bhopal Mr. Piyush Thorat, Assistant Commissioner 0755-2761620, [email protected] 21 Maharashtra Mumbai Central 4 th Floor, GST Bhavan, 115, M.K.Road, Opp Churchgate Station, Mumbai-400020 Ms. Manpreet Arya, Additional Commissioner 022-26210384, [email protected] 22 Manipur Imphal CGST CX Commissionerate, Imphal- 795001 Mr. R.K.Shurchandra Singh,Assistant Commissioner 0385-2460735, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Chennai (North) GST Bhawan, 26/1, Mahatma Gandhi Road, Nungambakkam, Chennai 600034 Additional Commissioner 044-28331177, 044-28331188, [email protected] 33 Telangana Hyderabad O/o the Principal Commissioner of Central Tax, Hyderabad GST Commissionerate, GST Bhawan, L B Stadium Road, Basheerbagh, Hyderabad - 500004. Mr. P. Anand Kumar, Additional Commissioner 040-23240725, [email protected] 34 Tripura Agartala CGST CX Commissionerate, Agartala-799001 Mr. S.K.Mazumdar, Assistant Commissioner 0381-2304099 , [email protected] 35 Uttar Pradesh Lucknow 7-A, Ashok Marg,Lucknow-226001 Mr. Avijit Pegu, Assistant Commissioner 0522-2233001, [email protected] 36 Uttarakhand Dehradun Office of the Commissioner, Central Goods Services Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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