https://www.taxtmi.com/circulars?id=56867 UIN entities are not registered persons but receive UINs to claim refunds of tax on inward supplies; those making taxable supplies must obtain GSTIN. UIN applications follow Rule 17 via FORM GST REG-13, with Protocol Division assistance where necessary. Refunds require filing FORM GSTR-11 for periods claimed and quarterly FORM RFD-10 with corresponding GSTR-11; duly printed RFD-10 submissions go to the jurisdictional Central Tax Commissionerate and refunds are processed centrally regardless of tax type. Nodal officers and monthly reporting to the Director General of GST ensure administrative coordination. en-us Wed, 14 Mar 2018 00:00:00 +0530 Fri, 23 Mar 2018 11:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=56867 UIN entities are not registered persons but receive UINs to claim refunds of tax on inward supplies; those making taxable supplies must obtain GSTIN. UIN applications follow Rule 17 via FORM GST REG-13, with Protocol Division assistance where necessary. Refunds require filing FORM GSTR-11 for periods claimed and quarterly FORM RFD-10 with corresponding GSTR-11; duly printed RFD-10 submissions go to the jurisdictional Central Tax Commissionerate and refunds are processed centrally regardless of tax type. Nodal officers and monthly reporting to the Director General of GST ensure administrative coordination. Circulars GST - States Wed, 14 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=56867