Processing of refund applications for UIN entities

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....entity 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 Act") hereby clarifies following issues: 3. 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 be....

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....single WIN is optional and an entity may seek more than one UIN. 4. Filing of return by UIN agencies: i. The procedure. for filing returns by UIN entities is specified under sub-rule (1of Rule 82 of  the CGST Rules. The UIN entity is required to file details of 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 a particular period, it need not file return in FORM GSTR-11 for that period. 5. Applying for refund by UIN agencies: i. All the entities who have been issued UINs and are notified under Section 55 of the CGGT Act will be eligible....