Queries regarding processing of refund applications for UIN agencies.

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....0131/2502052. Fax No. 91-0364-2224747/2502047, Email: [email protected] Trade Notice No. 11/2018 Dated Shillong the 24th April, 2018 Subject: Queries regarding processing of refund applications for UIN agencies- Reg. The Central Board of Indirect Taxes & Customs [CBIC] has issued a Circular No. 43/17/2018-GST dated 13^th April 2018 for the Trade and as well as all concerned reg....

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....rocedure for filing a refund application has been outlined under rule 95 of the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as "the CGST Rules") which provides for filing of refund on a quarterly basis in FORM RFD-10 along with a statement of inward invoices in FORM GSTR-11. It has come to the notice of the Board that the print version of FORM GSTR-11 generated by the syste....

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....be initiated against them under the provisions of the CGST Act, 2017, 3.2. Further, in cases where, UIN has not been recorded on the invoices pertaining to refund claim for the quarters of July-September 2017, October - December 2017 and January-March 2018, a one-time waiver is being given by the Government, subject to the condition that copies of such invoices will be submitted to the jurisdic....