TaxTMI 
TaxTMI 
Clarification regarding processing of refund claims filed by UIN entities – regarding
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....10/2018-GST dated 13th March, 2018 and No. 43/17/2018-GST dated 13th April, 2018 has specified the detailed procedure for filing and processing of refund applications by UIN entities (Embassy/Mission/Consulate / United Nations Organizations/Specified International Organizations). Various representations have been received on certain issues pertaining to the processing of such refund claims. In order to clarify these issues and to ensure uniformity in the implementation of the provisions of the law across the field formations, the Board, in exercise of its powers conferred under section 168 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as CGST Act) hereby clarifies the said issues as below: 2. Non-compliance with ....
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....hing of the hard copy of the invoices by the UIN entities and the statement of invoices as specified in paragraph 2.1 of Circular No. 43/17/2018-GST dated 13.04.2018. It may be noted that the same are needed in order to determine the eligibility for grant of refund in accordance with the reciprocity letter issued by MEA. Further, it has been observed that in some cases, the Certificate and Undertaking submitted by the UIN entities is not in accordance with Notifications No. 13/2017 - Integrated Tax (Rate), 16/2017-Central Tax (Rate) and No. 16/2017 - Union Territory tax (Rate) all dated 28th June, 2017 and corresponding notifications under the respective State Goods and Services Tax Acts. 4. In order to expedite the processing of the refun....
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....on-availability of refunds to personnel and officials of United Nations and other International organizations: It is hereby clarified that the personnel and officials of United Nations and other International organizations are not eligible to claim refund under Notifications No. 13/2017 - Integrated Tax (Rate), 16/2017-Central Tax (Rate) and No. 16/2017 - Union Territory tax (Rate) all dated 28th June, 2017 and corresponding notifications under the respective State Goods and Services Tax Acts. However, the eligibility of refund for the personnel and officials posted in the Embassy/Mission/Consulate shall be determined based on the principle of reciprocity. 7. Waiver from recording UIN in the invoices for the months of 1[April, 2018 to Marc....
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....tate Goods and Services Tax Acts (f) Undertaking in case of services that the services have been used according to Notifications No. 13/2017 - Integrated Tax (Rate), 16/2017-Central Tax (Rate) and No. 16/2017 - Union Territory tax (Rate) all dated 28th June, 2017 and corresponding notifications under the respective State Goods and Services Tax Acts (g) Copy of letter issued by the Protocol Division of the Ministry of External Affairs based on the principle of reciprocity (h) Photocopies of only those invoices where UIN has not been recorded on the invoices by the supplier. (i) A cancelled cheque of the bank account as mentioned in FORM GST RFD- 10 (to be submitted with only the first refund claim filed) Annexure B: Certificate to be su....
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....for certificate for United Nations Organizations/Specified International Organizations) Date: CERTIFICATE (as per CBIC's notifications No. 13/2017 - Integrated Tax (Rate), 16/2017-Central Tax (Rate) and No. 16/2017 - Union Territory tax (Rate) all dated 28th June, 2017 and corresponding notifications under the respective State Goods and Services Tax Acts) The < Name of the Organization>, < Name of the State > hereby confirms that: The goods mentioned in the invoices for the period ________to ________ have been used or are intended to be used for official purpose of the < Name of the Organization >, New Delhi. I, _____________________, declare that I have read and understood all the conditions mentioned above and hereby agree to abide ....
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....(Rate) and No. 16/2017 - Union Territory tax (Rate) all dated 28th June, 2017 and corresponding notifications under the respective State Goods and Services Tax Acts) The < Name of the Organisation > , < Name of the State > hereby state that the services received as mentioned in the invoices for the period _________ to _________ are for official purpose of the < Name of the Organisation >, < Name of the State >. I, _____________________, declare that I have read and understood all the conditions mentioned above and hereby agree to abide by them. ( ) Name Authorized Signatory Note: Please take print on letter head of the organization and signed with stamp. Annexure D: Format for statement of invoices Sl. No. GSTIN of supplier Invoic....