https://www.taxtmi.com/circulars?id=56822 UIN holders have special non-registered-person status to claim refunds on inward supplies, but must obtain GSTIN if making taxable supplies. UINs are applied for under Rule 17 via FORM GST REG-13 or through the Protocol Division where the portal form is unavailable; single UIN is optional and multiple or merged UINs must be accommodated. Refunds require filing FORM GSTR-11 for periods claimed and quarterly FORM RFD-10 with supporting certificates as per the governing notification; printed RFD-10s are submitted to jurisdictional Central Tax Commissionerates and processed centrally regardless of tax type or State. en-us Tue, 13 Mar 2018 00:00:00 +0530 Tue, 13 Mar 2018 15:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=56822 UIN holders have special non-registered-person status to claim refunds on inward supplies, but must obtain GSTIN if making taxable supplies. UINs are applied for under Rule 17 via FORM GST REG-13 or through the Protocol Division where the portal form is unavailable; single UIN is optional and multiple or merged UINs must be accommodated. Refunds require filing FORM GSTR-11 for periods claimed and quarterly FORM RFD-10 with supporting certificates as per the governing notification; printed RFD-10s are submitted to jurisdictional Central Tax Commissionerates and processed centrally regardless of tax type or State. Circulars GST Tue, 13 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=56822