TaxTMI 
TaxTMI 
TaxTMI 
Processing of Refund Applications for UIN entities.
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....os.91-0364-2500131/2502052. ¶¦/Fax nos. 91-0364-2224747/2502047, /Email: [email protected] BY EMAIL Trade Notice No. 04/2018 Dated, Shillong the 14th March, 2018 Subject: Processing of refund applications for UIN entities-reg. The Central Board of Excise & Customs [CBEC] has issued a Circular No. 36/10/2018-GST dated 13th March, 2018 for the Trade and as well as all concerned regarding processing of refund applications for UIN entities. The GST Council, in its 23rd meeting held at Guwahati on 10th November 2017, has decided that the entities having Unique Identity Number (UIN) may be given centralized registration at the option of such entities. Further, it was also decided that the Central Government will be responsible for all administrative compliances in respect of such entities. 2. In order to clarify some of the issues and to ensure uniformity of implementation across field formations, the Board, in exercise of its powers conferred under section 168 (1) of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as "CGST Actâ€) hereby clarifies the following issues: 3. Status of registration for UINs: i. Entities having UINS ar....
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....ly of goods or services in terms of notification No. 16/2017- Central Tax (Rate) dated 28th June 2017 as amended. ii. It may be noted that the conditions specified under the said notification need to be complied with while applying for refund claims. Further, field officers are hereby instructed to ensure that all the certificates / undertaking etc. as stipulated in the said notification be duly checked while processing the refund claims. ¡¡¡. The procedure for filing a refund application has been outlined under Rule 95 of the CGST Rules which provides for filing of refund on quarterly basis in FORM RFD-10 along with a statement of inward invoices in FORM GSTR-11. It is hereby clarified that FORM GSTR-11 along with FORM GST RFD-10 has to be filed separately for each of those quarters for which refund claim is being filed. Iv. Agencies which have been allotted UINS may visit User Manual / 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 ....
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....33 (vii) 1794-821 Dated: 15 MAR 2018 The Commissioner, GST & CX Commissionerate, Agartala Aizawl/ Dibrugarh/Dimapur/ Guwahati / Imphal /Itanagar/ Shillong. The Commissioner of Customs (P), N.E.R., Shillong. The Commissioner (Appeals), Goods & Services Tax, Guwahati. The Commissioner (Audit), Goods & Services Tax, Guwahati. The Commissioner of Commercial Taxes, Govt. of Assam/Arunachal Pradesh/ Manipur /Nagaland / Mizoram/ Meghalaya /Tripura. Zonal RAC Members The Superintendent (Systems), CCO, Shillong for uploading on the Website. (B.S.Suha Additional Commissioner 3 Page State/UT Nodal Commissionerate Andhra Pradesh Guntur CGST Andaman & Nicobar Islands Haldia Arunachal Pradesh Itanagar Assam Dibrugarh Assam Guwahati Bihar Patna-II Chandigarh Chandigarh Chhattisgarh Raipur Dadra and Nagar Haveli Daman Daman and Diu Daman Goa Goa Annexure A Contact Address of the Commissionerate GST Bhavan, Kannavarithota, Guntur- 522004 Assistant Commissioner of Central Tax. A & N Division, Kandahar Marg (VIP Road), Port Blair-744103 CGST &CX Commissionerate, Itanagar-791110 CGST & CX Commissionerate, Dibrugarh-786003 CGST & CX Commissionerate,....
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....ate, Shillong-793001 CGST & CX Commissionerate, Aizawl-796001 CGST &CX Commissionerate, Dimapur-797112 Dr. Amit Singal, Joint Commissioner Mr. Raj Karan Aggarwal, Assistant Comissioner Mr. Nikhil Kumar Singh, Assistant Commissioner Mr.Prakash Choudhary, Assistant Commissioner Mr. Debabrata Chatterjee, Assistant Commissioner Mrs. Gayathri Chandra Menon, Assistant Commissioner Mr. Ashwin John George, Assistant Commissioner Mr. Ashwin John George, Assistant Commissioner Mr. Piyush Thorat, Assistant Commissioner Ms. Manpreet Arya, Additional Commissioner Mr. R.K.Shurchandra Singh, Assistant Commissioner Mr. Om Prakash Tiwary, Assistant Commissioner Mr. L.Ralte, Deputy Commissioner Mr. Gopeswar Chandra Paul, Assistant Commissioner 079-27540424, [email protected] 0124-2380269, [email protected] 0172-2704196, [email protected] 0191-2475320, [email protected] 0651-2330218, [email protected] 080-25522370 [email protected] 0484-2533169 [email protected] 0484-2533169 [email protected] 0755-2761620, [email protected] 022-26210384, [email protected] 0385-2460735, ....