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TMI BlogProcessing of refund applications for UIN entitiesX X X X Extracts X X X X X X X X Extracts X X X X ..... g Unique Identity 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 the 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 bee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ional 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 (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 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 CGST Act will be eligible for refund of inward supply of goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ignated Central Tax nodal officers in the State in which the UIN has been obtained. vi. There may be cases where multiple UINs existed for the same entity but were later merged into one single UIN. In such cases, field formations are requested to process refund claims for earlier unmerged UINs also. Hence, the refund application will be made with the single UIN only but invoices of old UINs may be declared in the refund claim, which may be accepted and taken into account while processing the refund claim. 6. Passing of refund order and settlement of funds: i. The facility of centralized UIN ensures that irrespective of the type of tax (CGST, SGST, IGST or Cess) and the State where such inward supply of goods or services have been proc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sistant Commissioner 0360-2351213, [email protected] 4 Assam Dibrugarh CGST & CX Commissionerate, Dibrugarh-786003 Mr. B.B.Baruah, Assistant Commissioner 0373-2314082 , [email protected] 5 Assam Guwahati CGST & CX Commissionerate, Guwahati-781005 Mr. Sanjeet Kumar, Assistant Commissioner 0361-2465197 , [email protected] 6 Bihar Patna-II 4th Floor, C.R.Building (Annexe), Bir Chand Patel Path, Patna-800001 Mr. Suhrit Mukherjee, Assistant Commissioner 0612-2504814, [email protected] 7 Chandigarh Chandigarh Plot No. 19 Sector 17-C, C.R Building Chandigarh Ms.Mamta Saini, Deputy Commissioner 0172-2704196, [email protected] 8 Chhattisgarh Raipur Division-II, CGST Bhawan Civil Lines, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rnataka Bengaluru (South) Bengaluru South Commissionerate, C.R. Building, Queen's Road, Bengaluru-560001 Mrs. Gayathri Chandra Menon, Assistant Commissioner 080-25522370 [email protected] 18 Kerala Kochi Central Revenue Building, I.S. Press Road, Kochi-682018 Mr. Ashwin John George, Assistant Commissioner 0484-2533169 [email protected] 19 Lakshadweep Kochi Central Revenue Building, I.S. Press Road, Kochi-682018 Mr. Ashwin John George, Assistant Commissioner 0484-2533169 [email protected] 20 Madhya Pradesh Bhopal Division - I Bhopal, Jail Road Paryawas Bhawan, Bhopal Mr. Piyush Thorat, Assistant Commissioner 0755-2761620, [email protected] 21 Maharashtra Mumbai Central 4th Floor, GST B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sioner 0141-2385342 [email protected] 31 Sikkim Siliguri Gangtok CGST Division, Indira Byepass Road, Sichey Near District Court, Gangtok - 737101 Mr. Puran Lama, Assistant Commissioner, Sikkim (Gangtok) 03592-284182, [email protected] 32 Tamil Nadu Chennai (North) GST Bhawan, 26/1, Mahatma Gandhi Road, Nungambakkam, Chennai - 600034 Additional Commissioner 044-28331177, 044-28331188, [email protected] 33 Telangana Hyderabad O/o the Principal Commissioner of Central Tax, Hyderabad GST Commissionerate, GST Bhawan, L B Stadium Road, Basheerbagh, Hyderabad - 500004. Mr. P. Anand Kumar, Additional Commissioner 040-23240725, [email protected] 34 Tripura Agartala CGST &CX Commissionerate, Agartala-799001 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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