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TMI BlogClarification regarding processing of refund claims filed by UIN entitiesX X X X Extracts X X X X X X X X Extracts X X X X ..... September, 2018 [F. No. CBEC- 349/48/2017-GST ] Kind attention is invited to Board's Circular No. 63/37/2018-GST dated 14th September, 2018 on the above mentioned subject. The Board vide Circulars No. 36/10/2018-GST dated 13th March, 2018 and No. 43/17/2018-GST dated 13th April, 2018 has specified the detailed procedure for filing and processing of refund applications by UIN entities (Embassy/ Mission/ Consulate / United Nations Organizations/ Specified International Organizations). Various representations have been received on certain issues pertaining to the processing of such refund claims. In order to clarify these issues and to ensure uniformity in the implementation of the provisions of the law across the field ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 43/17/2018-GST dated 13th April, 2018. Further, refund processing officers have been advised not to request for original or hard copy of the invoices unless necessary. However, it is observed that the delay in processing of the UIN refunds is primarily due to the non-furnishing of the hard copy of the invoices by the UIN entities and the statement of invoices as specified in paragraph 2.1 of Circular No. 43/17/2018-GST dated 13.04.2018 . It may be noted that the same are needed in order to determine the eligibility for grant of refund in accordance with the reciprocity letter issued by MEA. Further, it has been observed that in some cases, the Certificate and Undertaking submitted by the UIN entities is not in accordance with Notific ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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