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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 ..... 18 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 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 Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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 Notifications No. 13/2017 Integrated Tax (Rate), 16/2017Central Tax (Rate) and No. 16/2017 - Union Territory tax (Rate) all dated 28th June, 2017 and corresponding notifications under the respective State Goods an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 based on the principle ..... X X X X Extracts X X X X X X X X Extracts X X X X
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