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Processing of refund applications for UIN entities

Goods and Services Tax - 36/10/2018 - Dated:- 13-3-2018 - Circular No. 36/10/2018-GST F. No. 349/48/2017-GST Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs GST Policy Wing New Delhi, Dated the 13th March, 2018 To, The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/ Commissioners of Central Tax (All) The Principal Director Generals / Director Generals (All) The Principal Chief Controller of Accounts, CBEC Madam / sir, S .....

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s 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 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, if .....

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GST Act may submit an application electronically in FORM GST REG-13 on the common portal. Therefore, Specialised agency of the United Nations Organisation or any Multilateral Financial Institution and Organisation notified under the United Nations (Privileges and Immunities) Act, 1947, Consulate or Embassy of foreign countries shall apply for grant of UIN electronically by filling FORM GST REG-13. iii. Due to delays in making available FORM GST REG-13 on the common portal, an alternative mechani .....

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cified 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 .....

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cessing the refund claims. iii. The procedure for filing a refund application has been outlined under Rule 95 of the CGST Rules which provides for filing of refund on quarterly basis in FORM RFD-10 along with a statement of inward invoices in FORM GSTR-11. It is hereby clarified that FORM GSTR-11 along with FORM GST RFD-10 has to be filed separately for each of those quarters for which refund claim is being filed. iv. Agencies which have been allotted UINs may visit User Manual / FAQ section on .....

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om are given in Annexure A. Application for refund claim may be submitted before the designated 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 .....

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where and which type of tax is paid on inward supply of goods or services or both by such entities. ii. A monthly report as prescribed in Annexure B is required to be furnished to the Director General of Goods and Services Tax by the 30th of the succeeding month. iii. Field officers shall send a copy of the order passed for such refunds to their State counterparts for information purposes only. 7. It is requested that suitable trade notices may be issued to publicize the contents of this circul .....

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& Nicobar Islands Haldia Assistant Commissioner of Central Tax. A & N Division, Kandahar Marg (VIP Road), Port Blair - 744103 Mr. T Inigo, Assistant Commissioner, Andaman & Nicobar Inigo.timothy@gov.in 3 Arunachal Pradesh Itanagar CGST &CX Commissionerate, Itanagar-791110 Mr. N.K.Nandi, Assistant Commissioner 0360-2351213, nknandi2014@gmail.com 4 Assam Dibrugarh CGST & CX Commissionerate, Dibrugarh-786003 Mr. B.B.Baruah, Assistant Commissioner 0373-2314082 , Bbhusan.baruah@go .....

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n-II, CGST Bhawan Civil Lines, Raipur Mr. Sumit Kumar Agrawal, Assistant Commissioner 0771-2425636 sumitk.agrawal@gov.in 9 Dadra and Nagar Haveli Daman 2nd Floor, Hani's Landmark, Vapi- Daman Road, Chala , Vapi, Gujarat Mr. B.P. Singh, Additional Commissioner, Daman 0260-2460502, binay.singh@icegate.gov.in 10 Daman and Diu Daman 2nd Floor, Hani's Landmark, Vapi- Daman Road, Chala , Vapi, Gujarat Mr. B.P. Singh, Additional Commissioner, Daman 0260-2460502, binay.singh@icegate.gov.in 11 Go .....

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esh Shimla Camp at Plot No. 19 Sector 17-C, C.R Building Chandigarh Mr.Nikhil Kumar Singh, Assistant Commissioner 0172-2704196, nikhil.singh@icegate.gov.in 15 Jammu and Kashmir Jammu OB-32, Rail Head Complex, Jammu Mr.Prakash Choudhary, Assistant Commissioner 0191-2475320, prakash.online1984@gmail.com 16 Jharkhand Ranchi 5th Floor, C.R.Building, 5-A, Main Road, Ranchi-834001 Mr. Debabrata Chatterjee, Assistant Commissioner 0651-2330218, debabrata.chaterjee@gmail.com 17 Karnataka Bengaluru (South .....

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radesh Bhopal Division - I Bhopal, Jail Road Paryawas Bhawan, Bhopal Mr. Piyush Thorat, Assistant Commissioner 0755-2761620, piyushthorat19@gmail.com 21 Maharashtra Mumbai Central 4th Floor, GST Bhavan, 115, M.K.Road, Opp Churchgate Station, Mumbai-400020 Ms. Manpreet Arya, Additional Commissioner 022-26210384, manpreetarya@yahoo.co.in 22 Manipur Imphal CGST & CX Commissionerate, Imphal- 795001 Mr. R.K.Shurchandra Singh,Assistant Commissioner 0385-2460735, shurchandra.rk@gov.in 23 Meghalaya .....

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i Cama Place, New Delhi, Delhi 110066 Mr. Shikhar Pant, Assistant Commissioner 011-40785842 shikhar.pant@gov.in 27 Odisha Bhubaneshwar C.R. Building, (GST Bhawan),Rajaswa Vihar, Bhubaneshwar-751007 Mr. Sateesh Chandar, Joint Commissioner 0674-2589694 sateesh.chandar@nic.in 28 Puducherry Puducherry I, Goubert Avenue (Beach Road), Puducherry -605001. Joint Commissioner 0413-2224062, 0413-2331244, pondycex.gst@gov.in 29 Punjab Ludhiana Central Excise House, F-Block, Rishi Nagar, Ludhiana. Mr.Neeraj .....

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