Unique Identity Number recognition: central UIN treated as valid under state GST, affecting registration and refund procedures. The amendment deems the Unique Identity Number granted under the central GST to be effective under the State Act, restricts retroactive amendment of registration particulars without the Commissioner's written order, prescribes a proportional formula and defined terms for refund of input tax credit on zero-rated supplies made under bond or letter of undertaking, and revises procedural requirements and forms for registration, refund claims, and UIN-related filings including new Form GST REG-10 and substituted forms for GSTR-11 and RFD-10.
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: central UIN treated as valid under state GST, affecting registration and refund procedures.
The amendment deems the Unique Identity Number granted under the central GST to be effective under the State Act, restricts retroactive amendment of registration particulars without the Commissioner's written order, prescribes a proportional formula and defined terms for refund of input tax credit on zero-rated supplies made under bond or letter of undertaking, and revises procedural requirements and forms for registration, refund claims, and UIN-related filings including new Form GST REG-10 and substituted forms for GSTR-11 and RFD-10.
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