https://www.taxtmi.com/circulars?id=61223 UIN entities may be granted centralized registration and remain a special non-registered-person class for refund purposes; if they make taxable supplies they must obtain GSTIN. Refund procedure requires filing FORM GSTR-11 for periods where refunds are claimed and quarterly FORM RFD-10 with inward invoice statements. Field officers must verify certificates required by the refund notification. All refunds for UIN entities are processed and sanctioned by Central Tax offices regardless of State or tax type, with claims submitted to jurisdictional Commissionerates or designated nodal officers; merged historical UIN invoices may be included in claims under the single UIN. en-us Fri, 16 Mar 2018 00:00:00 +0530 Thu, 30 May 2019 15:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=61223 UIN entities may be granted centralized registration and remain a special non-registered-person class for refund purposes; if they make taxable supplies they must obtain GSTIN. Refund procedure requires filing FORM GSTR-11 for periods where refunds are claimed and quarterly FORM RFD-10 with inward invoice statements. Field officers must verify certificates required by the refund notification. All refunds for UIN entities are processed and sanctioned by Central Tax offices regardless of State or tax type, with claims submitted to jurisdictional Commissionerates or designated nodal officers; merged historical UIN invoices may be included in claims under the single UIN. Circulars GST Fri, 16 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=61223