Unique Identity Number recognition aligns central and state registration and refines refund and registration procedures for cross-border supplies. The amendment deems the Central UIN to be granted under the State Act, restricts retrospective amendment of registration particulars absent Commissioner's written order, prescribes a formula for refund of input tax credit on zero-rated supplies under bond or LOU with definitions for Net ITC, turnover components and Adjusted Total Turnover, permits refund where suppliers benefit from specified notifications, requires quarterly refund applications in FORM GST RFD-10 with GSTR-11, removes an invoice-value threshold, and substitutes multiple forms (REG-10, REG-13, GSTR-11, RFD-10, DRC-07) to operationalise registration and refund procedures for non-resident online suppliers and UIN holders.
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.
Unique Identity Number recognition aligns central and state registration and refines refund and registration procedures for cross-border supplies.
The amendment deems the Central UIN to be granted under the State Act, restricts retrospective amendment of registration particulars absent Commissioner's written order, prescribes a formula for refund of input tax credit on zero-rated supplies under bond or LOU with definitions for Net ITC, turnover components and Adjusted Total Turnover, permits refund where suppliers benefit from specified notifications, requires quarterly refund applications in FORM GST RFD-10 with GSTR-11, removes an invoice-value threshold, and substitutes multiple forms (REG-10, REG-13, GSTR-11, RFD-10, DRC-07) to operationalise registration and refund procedures for non-resident online suppliers and UIN holders.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
