Queries regarding processing of refund application for UIN agencies

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..... Date: 17.04.2018 TRADE NOTICE No. 01/GST/2018-19 Subject: Queries regarding processing of refund application for UIN agencies Attention of the Trade / Industry Associations is invited to the Board s Circular No. 42/17/2018-GST dated 13/01/2018 regarding issued related to Queries regarding processing of refund application for UIN agencies. .....

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..... 95 of the Central Goods and Services Tax Rules,2017 (hereinafter referred to as the CGST Rules ) which provides for filing of refund on a quarterly basis in FORM RFD-10 along a statement of inward invoices in FORM GSTR-11. It has come to notice of the Board that the print version of FORM CiSTR-11 generated by the system does not have invoice-wise details, Therefore, it is clarified that till the s .....

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..... the CGST Act, 2017- 3.2. Further, in cases where. UIN has not been recorded on the invoices pertaining to refund claim for the quarters of July - September 2017, October - December 2017 and January - March 2018, a one-time waiver is being given by the Government. subject to the condition that copies of such invoices will be submitted to the jurisdictional officers and will attested .....

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