UIN entities claim GST refunds via GSTR-11 and quarterly RFD-10; Central Tax processes refunds and coordinates nodal officers. UIN entities are not registered persons but receive UINs to claim refunds of tax on inward supplies; those making taxable supplies must obtain GSTIN. UIN applications follow Rule 17 via FORM GST REG-13, with Protocol Division assistance where necessary. Refunds require filing FORM GSTR-11 for periods claimed and quarterly FORM RFD-10 with corresponding GSTR-11; duly printed RFD-10 submissions go to the jurisdictional Central Tax Commissionerate and refunds are processed centrally regardless of tax type. Nodal officers and monthly reporting to the Director General of GST ensure administrative coordination.
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.
UIN entities claim GST refunds via GSTR-11 and quarterly RFD-10; Central Tax processes refunds and coordinates nodal officers.
UIN entities are not registered persons but receive UINs to claim refunds of tax on inward supplies; those making taxable supplies must obtain GSTIN. UIN applications follow Rule 17 via FORM GST REG-13, with Protocol Division assistance where necessary. Refunds require filing FORM GSTR-11 for periods claimed and quarterly FORM RFD-10 with corresponding GSTR-11; duly printed RFD-10 submissions go to the jurisdictional Central Tax Commissionerate and refunds are processed centrally regardless of tax type. Nodal officers and monthly reporting to the Director General of GST ensure administrative coordination.
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