9911796707
TMI BlogProcessing of refund applications for UIN entities.X X X X Extracts X X X X X X X X Extracts X X X X ..... GST Council held at Guwahati on 10th November, 2017 it has decided that entities having Unique Identity Number (UN) 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. For the purposes of uniformity in implementation of the Act, the Central Board of Excise and Customs hereby clarifies the following issues: 2. 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 sup ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. Filing of return by UIN agencies: (i) The procedure for filing returns by UIN entities is specified under sub-rule (1) of Rule-82 of the CGST Rules, The UIN entity is required to file details of inward 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 particular period, it need not file return in FORM GSTR-11 for that period. 4. Applying for refund by UIN agencies: (i) All the entities who have been issued UINs and are notified under Section 55 of the CGST Act will be eligible for refund of inward supply of goods or services in terms ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 5. Passing of refund order and settlement of funds: The facility of centralized UIN ensures that irrespective of the type of tax (CGST, SGST, IGST or Cess) and the State where such Inward supply of goods ..... X X X X Extracts X X X X X X X X Extracts X X X X
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