TaxTMI 
TaxTMI 
Processing of refund applications for UIN entities
X X X X Extracts X X X X
X X X X Extracts X X X X
....rcise of its powers conferred under section 168 (1) of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as "CGST Act") hereby clarifies the following issues: 3. Status of registration for UINs: i. Entities having UINs are given a special status under the CGST Act as these are not covered under the definition of registered person. These entities have been granted UINs to enable them to claim refund of GST paid on inward supply of goods or services or both received by them. Therefore, if any such entity is making supply of goods or services or both in the course or furtherance of business then such entity will need to apply for GSTIN as per the provisions contained in the CGST Act read with the rules made thereunder. ii. The process for applying for UIN has been outlined under Rule 17 of the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as "CGST Rules"). As stated in the said rule, any person covered under clause (a) of sub-section (9) of section 25 of the CGST Act may submit an application electronically in FORM GST REG-13 on the common portal. Therefore, Specialised agency of the United Nations Organisation or an....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... / FAQ section on the common portal (www.gst.gov.in) for step by step instructions on how to file FORM GSTR-11 and FORM RFD-10. v. It is hereby clarified that all the entities claiming refund shall submit the duly filled in print out of FORM RFD-10 to the jurisdictional Central Tax Commissionerate. All refund claims shall be processed and sanctioned by respective Central Tax offices. In order to facilitate processing of refund claims of UIN entities, a nodal officer has been designated in each State details of whom are given in Annexure A. Application for refund claim may be submitted before the designated Central Tax nodal officers in the State in which the UIN has been obtained. vi. There may be cases where multiple UINs existed for the same entity but were later merged into one single UIN. In such cases, field formations are requested to process refund claims for earlier unmerged UINs also. Hence, the refund application will be made with the single UIN only but invoices of old UINs may be declared in the refund claim, which may be accepted and taken into account while processing the refund claim. 6. Passing of refund order and settlement of funds: i....
X X X X Extracts X X X X
X X X X Extracts X X X X
....lot No. 19 Sector 17-C, C.R Building Chandigarh Ms.Mamta Saini, Deputy Commissioner 0172-2704196, [email protected] 8 Chhattisgarh Raipur Division-II, CGST Bhawan Civil Lines, Raipur Mr. Sumit Kumar Agrawal, Assistant Commissioner 0771-2425636 [email protected] 9 Dadra and Nagar Haveli Daman 2nd Floor, Hani's Landmark, Vapi- Daman Road, Chala , Vapi, Gujarat Mr. B.P. Singh, Additional Commissioner, Daman 0260-2460502, [email protected] 10 Daman and Diu Daman 2nd Floor, Hani's Landmark, Vapi- Daman Road, Chala , Vapi, Gujarat Mr. B.P. Singh, Additional Commissioner, Daman 0260-2460502, [email protected] 11 Goa Goa GST Bhavan, EDC Complex, Patto, Panaji-403001 Mr. S. K. Sinha, Additional Commissioner 0832-2437190, [email protected] 12 Gujarat Gandhinagar O/o the Commissioner, CGST, Gandhinagar Custom House,Near All India Radio, Navrangpura, Ahmedabad-380009. Dr. Amit Singal, Joint Commissioner 079-27540424, [email protected] 13 Haryana Gurugram Plot No. 36-37, Sector-32, Gurugram Mr. Raj ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....pur-797112 Mr. Gopeswar Chandra Paul, Assistant Commissioner 0386-2351772, [email protected] 26 NCT of Delhi Delhi (South) 2nd & 3rd Floor, EIL Annexe Building, Bhikaji Cama Place, New Delhi, Delhi 110066 Mr. Shikhar Pant, Assistant Commissioner 011-40785842 [email protected] 27 Odisha Bhubaneshwar C.R. Building, (GST Bhawan),Rajaswa Vihar, Bhubaneshwar-751007 Mr. Sateesh Chandar, Joint Commissioner 0674-2589694 [email protected] 28 Puducherry Puducherry I, Goubert Avenue (Beach Road), Puducherry -605001. Joint Commissioner 0413-2224062, 0413-2331244, [email protected] 29 Punjab Ludhiana Central Excise House, F-Block, Rishi Nagar, Ludhiana. Mr.Neeraj Soi, Deputy Commissioner 0161-2679452, [email protected] 30 Rajasthan Jaipur N.C.R. Building, Statue Circle, Jaipur Mrs. Ruchita Vij, Additional Commissioner 0141-2385342 [email protected] 31 Sikkim Siliguri Gangtok CGST Division, Indira Byepass Road, Sichey Near District Court, Gangtok - 737101 Mr. Puran Lama, Assistant Commissioner, Sikkim (Gang....