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REFUND FOR TAX PAYMENT ON PURCHASE BY UN BODIES, SUPPLIES TO CSD CANTEENS, PARA MILITARY FORCES CANTEENS, ETC

Para 2 (F) - Draft-Bills-Reports - Business Processes for GST on Refund Process - Goods and Services Tax - Para 2 (F) - 2(F) .: i) Presently the UN bodies are eligible for refund of taxes paid by them at the time of purchases made by them from the ma .....

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e. b) UN Bodies may be assigned a unique identification number (ID) the structure of which would be uniform across the States in conformity with the GSTIN Structure. (Some other structure may have to be considered as such bodies do not have PAN) c) T .....

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nique ID on the invoices. f) The UN Bodies may file their purchase statements (without purchase invoices) along with their claim for refund. g) The GST Law may provide that some purchases are ineligible for refund (e.g. invoice value less than the pr .....

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purchases minus GST paid on ineligible purchases. i) The IT system will carry out the matching with the sales statements of the counter party suppliers. j) The matched and claimed to be eligible invoices will be seen by the jurisdictional authority .....

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in his monthly return. In such a case, unmatched invoices will get marked by the IT system and the supplier will be notified accordingly. m) The UN body may be granted refund along with its next claim if any of the unmatched supplies have been accep .....

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