Refund eligibility under reciprocity: UIN entities must furnish prescribed certificates, undertakings and attested invoice statements for GST refunds. The circular clarifies that GST refund entitlement for UIN entities is governed by the principle of reciprocity and must be verified against letters issued by the Ministry of External Affairs. It prescribes mandatory documentation and standardized formats - including a Refund Checklist, Certificates, Undertakings, and a Statement of Invoices - requires attested copies of invoices lacking UIN, mandates submission of Protocol Division Prior Permission for vehicle refunds, and provides for a one time waiver for invoices without recorded UIN subject to attestation and a revised monthly reporting format.
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.
Refund eligibility under reciprocity: UIN entities must furnish prescribed certificates, undertakings and attested invoice statements for GST refunds.
The circular clarifies that GST refund entitlement for UIN entities is governed by the principle of reciprocity and must be verified against letters issued by the Ministry of External Affairs. It prescribes mandatory documentation and standardized formats - including a Refund Checklist, Certificates, Undertakings, and a Statement of Invoices - requires attested copies of invoices lacking UIN, mandates submission of Protocol Division Prior Permission for vehicle refunds, and provides for a one time waiver for invoices without recorded UIN subject to attestation and a revised monthly reporting format.
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