Processing of refund applications for UIN entities.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t has decided that entities having Unique Identity Number (UN) 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. For the purposes of uniformity in implementation of the Act, the Central Board of Excise and Customs hereby clarifies the following issues: 2. 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, i....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....N entities is specified under sub-rule (1) of Rule-82 of the CGST Rules, The UIN entity is required to file details of inward supplies in FORM GSTR-11 (ii) It may be noted that return in FORM GSTR-11 is required to be filed only for those tax periods for which refund is being claimed, In other words, if an UIN entity is not claiming refund for particular period, it need not file return in FORM GSTR-11 for that period. 4. Applying for refund by UIN agencies: (i) All the entities who have been issued UINs and are notified under Section 55 of the CGST Act will be eligible for refund of inward supply 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....