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<h1>GST Refund Process for UIN Entities: Key Guidelines on Application, Registration, and Compliance Procedures under GST Framework.</h1> The circular addresses the processing of refund applications for entities with Unique Identity Numbers (UIN) under the GST framework. It clarifies that UIN entities, which include specialized agencies and consulates, are eligible for GST refunds on inward supplies. These entities must apply for UINs electronically and may opt for centralized registration. The circular outlines the procedures for filing returns and refund applications, specifying the use of FORM GSTR-11 and FORM RFD-10. Refunds are processed by central authorities, and a nodal officer is designated in each state to facilitate this process. The circular also provides guidelines for cases involving multiple UINs and emphasizes the need for compliance with specified conditions.