Refund entitlement for UN and diplomatic missions: procedures and conditions for claiming GST refunds by UIN-registered entities. Refund entitlement for United Nations bodies, specified international organisations and foreign diplomatic missions is subject to Notification No.16/2017 and Rule 95: quarterly filing of FORM RFD-10 with FORM GSTR-11 to the jurisdictional Central Tax Commissionerate, submission of certifying documents and undertakings, and compliance with invoice UIN recording. Central Tax offices and designated nodal officers process and sanction claims; merged historical UIN invoices may be declared with a single UIN, and system limitations require manual invoice-level statements until resolved.
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Refund entitlement for UN and diplomatic missions: procedures and conditions for claiming GST refunds by UIN-registered entities.
Refund entitlement for United Nations bodies, specified international organisations and foreign diplomatic missions is subject to Notification No.16/2017 and Rule 95: quarterly filing of FORM RFD-10 with FORM GSTR-11 to the jurisdictional Central Tax Commissionerate, submission of certifying documents and undertakings, and compliance with invoice UIN recording. Central Tax offices and designated nodal officers process and sanction claims; merged historical UIN invoices may be declared with a single UIN, and system limitations require manual invoice-level statements until resolved.
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