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    <title>Refunds by UINs</title>
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    <description>Refund entitlement for United Nations bodies, specified international organisations and foreign diplomatic missions is subject to Notification No.16/2017 and Rule 95: quarterly filing of FORM RFD-10 with FORM GSTR-11 to the jurisdictional Central Tax Commissionerate, submission of certifying documents and undertakings, and compliance with invoice UIN recording. Central Tax offices and designated nodal officers process and sanction claims; merged historical UIN invoices may be declared with a single UIN, and system limitations require manual invoice-level statements until resolved.</description>
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      <description>Refund entitlement for United Nations bodies, specified international organisations and foreign diplomatic missions is subject to Notification No.16/2017 and Rule 95: quarterly filing of FORM RFD-10 with FORM GSTR-11 to the jurisdictional Central Tax Commissionerate, submission of certifying documents and undertakings, and compliance with invoice UIN recording. Central Tax offices and designated nodal officers process and sanction claims; merged historical UIN invoices may be declared with a single UIN, and system limitations require manual invoice-level statements until resolved.</description>
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