Processing of refund applications for UIN entities

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..... th 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 a .....

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..... 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 .....

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..... ffices 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 clai .....

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