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<h1>UIN Entities Can Claim GST Refunds on Inward Supplies; Follow FORM GST REG-13 Application and FORM RFD-10 for Refunds.</h1> The circular addresses the processing of refund applications for entities with a Unique Identity Number (UIN) under the GST framework. It clarifies that UIN entities, not classified as registered persons, can claim GST refunds on inward supplies. Entities must apply for UINs electronically via FORM GST REG-13. Filing returns and refund claims involves specific forms and procedures, including FORM GSTR-11 and FORM RFD-10, respectively. A nodal officer in each state will facilitate refund processing. Central authorities will handle all refunds, irrespective of the tax type or state of procurement. The notice emphasizes compliance with specified conditions and documentation.