TaxTMI 
TaxTMI 
Queries regarding processing of refund applications for UIN agencies.
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....il: [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 13th April 2018 for the Trade and as well as all concerned regarding queries regarding processing of refund applications fo....
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....e 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 system does not have invoice-wise details. Therefore, it is clarified tha....
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..... 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 jurisdictional officers and will be attested by the authorized representative of the....