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        Question 15 - Is it necessary for the UN bodies to get registration under MGL?

        FAQ on GST dated 21.9.2016 based on Draft Model GST
        Chapter 3
        Registration

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        Unique Identification Number requirement: UN bodies and diplomatic missions must obtain UIN for refunds and GST compliance. All United Nations bodies, consulates, embassies and other notified classes must obtain a Unique Identification Number (UIN) from the GST portal, with the UIN following a uniform GSTIN-compatible structure across Centre and States; the UIN is required for claiming tax refunds and for other purposes as prescribed under the GST Rules.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Unique Identification Number requirement: UN bodies and diplomatic missions must obtain UIN for refunds and GST compliance.

                                All United Nations bodies, consulates, embassies and other notified classes must obtain a Unique Identification Number (UIN) from the GST portal, with the UIN following a uniform GSTIN-compatible structure across Centre and States; the UIN is required for claiming tax refunds and for other purposes as prescribed under the GST Rules.


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