GST registration requirement: notified UN bodies must obtain a UIN to claim tax refunds and related notified benefits. Section 25(9) mandates that notified UN bodies, consulates or embassies and other notified persons obtain a unique identification number (UIN) via the GST portal. The UIN will follow the uniform GSTIN structure common to Centre and States and is required to claim refunds of tax paid on notified supplies and for any other notified purposes.
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.
GST registration requirement: notified UN bodies must obtain a UIN to claim tax refunds and related notified benefits.
Section 25(9) mandates that notified UN bodies, consulates or embassies and other notified persons obtain a unique identification number (UIN) via the GST portal. The UIN will follow the uniform GSTIN structure common to Centre and States and is required to claim refunds of tax paid on notified supplies and for any other notified purposes.
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