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TMI BlogClarification regarding processing of refund claims filed by UIN entities – regardingX X X X Extracts X X X X X X X X Extracts X X X X ..... ims. In order to clarify these issues and to ensure uniformity in the implementation of the provisions of the law across the field formations, the Board, in exercise of its powers conferred under section 168 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as CGST Act) hereby clarifies the said issues as below: 2. Non-compliance with letter of reciprocity: Notifications No. 13/2017 Integrated Tax (Rate) , 16/2017-Central Tax (Rate) and No. 16/2017 Union Territory tax (Rate) all dated 28th June, 2017 and corresponding notifications under the respective State Goods and Services Tax Acts provide for examination of the refund claims in accordance with the letter of reciprocity issued by the Ministry of External Affairs (hereinafter referred to as MEA). Generally, these letters of reciprocity have certain conditions specified on the basis of which refunds have to be processed and sanctioned. For example, letters may specify the minimum value of goods or services or the end use of such goods or services (official or personal purposes). 2.1 It has been observed that many UIN entities are claiming the refund on all invoices irrespective of whe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refund for purchase of vehicles: MEA vide letter F. No. D_II/451/12(5)/2017 dated 21.06.2018 has informed that it is mandatory to enclose the copy of Prior Permission Letter issued by the Protocol Special Section of MEA at the time of submission of GST refund for purchase of vehicle by the foreign representatives. Accordingly, it is advised that UIN entities must submit the copy of the Prior Permission letter and mention the same in the covering letter while applying for GST refund on purchase of vehicles to avoid delay in processing of refunds. 6. Non-availability of refunds to personnel and officials of United Nations and other International organizations : It is hereby clarified that the personnel and officials of United Nations and other International organizations are not eligible to claim refund under Notifications No. 13/2017 Integrated Tax (Rate), 16/2017-Central Tax (Rate) and No. 16/2017 Union Territory tax (Rate) all dated 28th June, 2017 and corresponding notifications under the respective State Goods and Services Tax Acts. However, the eligibility of refund for the personnel and officials posted in the Embassy/Mission/Consulate shall be determined b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the first refund claim filed) Annexure B: Certificate to be submitted by Mission/Embassy/Consulate Date: CERTIFICATE (as per CBIC s (a) notifications No. 13/2017 Integrated Tax (Rate), 16/2017-Central Tax (Rate) and No. 16/2017 Union Territory tax (Rate) all dated 28th June, 2017 and corresponding notifications under the respective State Goods and Services Tax Acts) The Mission/Embassy/Consulate of the __________, Name of the State hereby confirms that: I. The goods mentioned in the invoices for the period ________to ____________ have been put to official use/ are in the official use of the Embassy/ Consulate or for personal use of the members of his/her family. II. The goods will not be supplied further or otherwise disposed of before the expiry of three years from the date of receipt of the goods and III. In the event of non-compliance of clause (I) and (II), the Mission/ Embassy /Consulate will pay back the refund amount paid to the Mission/Embassy/Consulate. IV. The refund claimed by us is as per the terms and conditions stipulated in the Certificate issued by the Protocol Division of the Ministry of External Affairs, based on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ote: Please take print on letterhead of the Embassy sign with stamp Delete / strike which are not applicable. Annexure C-I: Format for undertaking for United Nation Organizations/Specified International Organizations) Date: UNDERTAKING (as per CBIC s notifications No. 13/2017 Integrated Tax (Rate), 16/2017-Central Tax (Rate) and No. 16/2017 Union Territory tax (Rate) all dated 28th June, 2017 and corresponding notifications under the respective State Goods and Services Tax Acts) The Name of the Organisation , Name of the State hereby state that the services received as mentioned in the invoices for the period _________ to _________ are for official purpose of the Name of the Organisation , Name of the State . I, _____________________, declare that I have read and understood all the conditions mentioned above and hereby agree to abide by them. ( ) Name Authorized Signatory Note: Please take print on letter head of the organization and signed with stamp. Annexure D: Format for statement of invoices Sl. No. GSTIN of supplier Invoice No. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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