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TMI BlogRefund to UN Bodies, Embassies, diplomats and other persons notified [Section 55 of CGST Act]X X X X Extracts X X X X X X X X Extracts X X X X ..... may be prescribed, be entitled to claim a refund of taxes paid on the notified supplies of goods or services or both received by them. Time limit of filling refund claim [ section 54(2) read with rule 95(1) of CGST Rules] A specialised agency of the United Nations Organisation or any Multilateral Financial Institution and Organisation notified under the United Nations (Privileges and Immunities) Act, 1947 Consulate or Embassy of foreign countries or any other person or class of persons, as notified under section 55, entitled to a refund of tax paid by it on inward supplies of goods or services or both, may make an application for such refund, in such form and manner as may be prescribed, before the expiry of two years from the last day o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refund application in FORM GST RFD-10. * The provisions of rule 92 of CGST Rules shall, mutatis mutandis, apply for the sanction and payment of refund under this rule. * Supermacy provision in case of inconsistency :- Where an express provision in a treaty or other international agreement, to which the President or the Government of India is a party, is inconsistent with the provisions of this Chapter, such treaty or international agreement shall prevail. Specialised agencies entiled to claim refund of GST paid on notified supplies received by them, specified by the central government [ Notification No. 16/2017-Central Tax(Rate) dated 28.06.2017] (i) Category of notified person : - United Nations or a specified international organisa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... post authorised by him, * shall furnish an undertaking in original, signed by him or the authorised person, stating that the supply of services received are for official purpose of the said foreign diplomatic mission or consular post; or * for personal use of the said diplomatic agent or career consular officer or members of his/her family; (iii) that in case of supply of goods, concerned diplomatic mission or consulate or an officer duly authorized by him will produce a certificate that,- * the goods have been put to use, or are in the use, as the case may be, of the mission or consulate; * 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ived by them subject to the same conditions and restrictions, mutatis mutandis, as prescribed in Notification No. 16/2017-Central Tax(Rate) dated 28.06.2017. Clarification regarding processing of refund claims filed by UIN entities Circular No. 63/37/2018 - GST 14th September, 2018 4. In order to expedite the processing of the refund applications filed by the UIN entities, the following formats/documents are hereby specified: 4.1 Refund Checklist: In order to bring in uniformity in the processing of the refund claims, a checklist has been specified in Annexure A. All UIN entities may refer to this checklist while filing the refund claims. 4.2 Certificate: A sample certificate to be submitted by Embassy/Mission/Consulate is enclosed as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 of reciprocity. 7. Waiver from recording UIN in the invoices for the months of April, 2018 to March, 2020 : A one-time waiver is hereby given from recording the UIN on the invoices issued by the suppliers pertaining to the refund claims filed for the quarters from April, 2018 to March, 2020, subject to the condition that the copies of such invoices which are attested by the authorized representative of the UIN entity shall be submitted to the jurisdictional officer. 8. Format of Monthly report: Circular ..... X X X X Extracts X X X X X X X X Extracts X X X X
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