Centralized refund processing for UIN entities: central authorities handle UIN refunds and procedural filing requirements govern claims. UIN holders have special non-registered-person status to claim refunds on inward supplies, but must obtain GSTIN if making taxable supplies. UINs are applied for under Rule 17 via FORM GST REG-13 or through the Protocol Division where the portal form is unavailable; single UIN is optional and multiple or merged UINs must be accommodated. Refunds require filing FORM GSTR-11 for periods claimed and quarterly FORM RFD-10 with supporting certificates as per the governing notification; printed RFD-10s are submitted to jurisdictional Central Tax Commissionerates and processed centrally regardless of tax type or State.
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.
Centralized refund processing for UIN entities: central authorities handle UIN refunds and procedural filing requirements govern claims.
UIN holders have special non-registered-person status to claim refunds on inward supplies, but must obtain GSTIN if making taxable supplies. UINs are applied for under Rule 17 via FORM GST REG-13 or through the Protocol Division where the portal form is unavailable; single UIN is optional and multiple or merged UINs must be accommodated. Refunds require filing FORM GSTR-11 for periods claimed and quarterly FORM RFD-10 with supporting certificates as per the governing notification; printed RFD-10s are submitted to jurisdictional Central Tax Commissionerates and processed centrally regardless of tax type or State.
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