https://www.taxtmi.com/circulars?id=57385 Entities issued a Unique Identity Number (UIN) are entitled to claim refunds of GST on inward supplies but are not treated as registered persons unless they make taxable outward supplies and therefore must obtain GSTIN. UINs are applied for via FORM GST REG-13 (with interim coordination through the Protocol Division), and refund claims must be filed quarterly in FORM RFD-10 accompanied by FORM GSTR-11 for periods where refund is claimed. Central Tax authorities will process and sanction all UIN refunds, with state nodal officers facilitating submissions and field officers verifying required certificates and compliance. en-us Fri, 23 Mar 2018 00:00:00 +0530 Tue, 11 Sep 2018 13:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=57385 Entities issued a Unique Identity Number (UIN) are entitled to claim refunds of GST on inward supplies but are not treated as registered persons unless they make taxable outward supplies and therefore must obtain GSTIN. UINs are applied for via FORM GST REG-13 (with interim coordination through the Protocol Division), and refund claims must be filed quarterly in FORM RFD-10 accompanied by FORM GSTR-11 for periods where refund is claimed. Central Tax authorities will process and sanction all UIN refunds, with state nodal officers facilitating submissions and field officers verifying required certificates and compliance. Circulars GST - States Fri, 23 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=57385