Centralized registration for UIN entities enables centralized GST refund processing upon filing FORM GSTR-11 and FORM RFD-10. UIN entities may be granted centralized registration and remain a special non-registered-person class for refund purposes; if they make taxable supplies they must obtain GSTIN. Refund procedure requires filing FORM GSTR-11 for periods where refunds are claimed and quarterly FORM RFD-10 with inward invoice statements. Field officers must verify certificates required by the refund notification. All refunds for UIN entities are processed and sanctioned by Central Tax offices regardless of State or tax type, with claims submitted to jurisdictional Commissionerates or designated nodal officers; merged historical UIN invoices may be included in claims under the single UIN.
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 registration for UIN entities enables centralized GST refund processing upon filing FORM GSTR-11 and FORM RFD-10.
UIN entities may be granted centralized registration and remain a special non-registered-person class for refund purposes; if they make taxable supplies they must obtain GSTIN. Refund procedure requires filing FORM GSTR-11 for periods where refunds are claimed and quarterly FORM RFD-10 with inward invoice statements. Field officers must verify certificates required by the refund notification. All refunds for UIN entities are processed and sanctioned by Central Tax offices regardless of State or tax type, with claims submitted to jurisdictional Commissionerates or designated nodal officers; merged historical UIN invoices may be included in claims under the single UIN.
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