https://www.taxtmi.com/circulars?id=57420 The circular clarifies that GST refund entitlement for UIN entities is governed by the principle of reciprocity and must be verified against letters issued by the Ministry of External Affairs. It prescribes mandatory documentation and standardized formats - including a Refund Checklist, Certificates, Undertakings, and a Statement of Invoices - requires attested copies of invoices lacking UIN, mandates submission of Protocol Division Prior Permission for vehicle refunds, and provides for a one time waiver for invoices without recorded UIN subject to attestation and a revised monthly reporting format. en-us Fri, 14 Sep 2018 00:00:00 +0530 Fri, 06 Sep 2019 17:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=57420 The circular clarifies that GST refund entitlement for UIN entities is governed by the principle of reciprocity and must be verified against letters issued by the Ministry of External Affairs. It prescribes mandatory documentation and standardized formats - including a Refund Checklist, Certificates, Undertakings, and a Statement of Invoices - requires attested copies of invoices lacking UIN, mandates submission of Protocol Division Prior Permission for vehicle refunds, and provides for a one time waiver for invoices without recorded UIN subject to attestation and a revised monthly reporting format. Circulars GST Fri, 14 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=57420