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Processing of refund applications for UIN entities

d 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, Subject: The GST Council, in its 23rd meeting held at Guwahati on 10th November 2017, has decided that the entities having 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 .....

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T REG-13 on the common portal, an alternative mechanism has been developed. Entities covered under clause (a) of sub-section (9) of Section 25 of the CGST Act may approach the Protocol Division, Ministry of External Affairs in this regard, who will facilitate grant of UINs in coordination with the Central Board of Excise and Customs (CBEC) and GSTN. iv. It is clarified that the facility of single UIN 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 (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 .....

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illed in print out of FORM RFD-10 to the jurisdictional Central Tax Commissionerate. All refund claims shall be processed and sanctioned by respective Central Tax offices. In order to facilitate processing of refund claims of UIN entities, a nodal officer has been designated in each State details of whom 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 .....

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ioner 0863-2234713, mahipal.chandra@gov.in 2 Andaman & 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@gov.in 5 Assam Guwahati CGST & CX Commissionerate, Guwahati-781005 Mr. Sanjeet Kumar, Assistant Commissioner 0361-2465197 , sanjeet.kumar@icegate.gov.in 6 Bihar Patna-II 4th Floor, C.R.Building ( .....

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ad 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) Bengaluru South Commissionerate, C.R. Building, Queen's Road, Bengaluru-560001 Mrs. Gayathri Chandra Menon, Assistant Commissioner 080-25522370 sd07.gst@gov.in 18 Kerala Kochi Central Revenue Building, I.S. Press Road, Kochi-682018 Mr. Ashwin John George, Assistant Commissioner 0484-2533169 ashwinjohngeorge@gmail.com 19 Lakshadweep Kochi Central Revenue Building, I.S. Press Road, Kochi-682018 Mr. Ashwin John George, Assistant Commissione .....

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cise House, F-Block, Rishi Nagar, Ludhiana. Mr.Neeraj Soi, Deputy Commissioner 0161-2679452, soineeraj@gmail.com 30 Rajasthan Jaipur N.C.R. Building, Statue Circle, Jaipur Mrs. Ruchita Vij, Additional Commissioner 0141-2385342 ruchitavij@gmail.com 31 Sikkim Siliguri Gangtok CGST Division, Indira Byepass Road, Sichey Near District Court, Gangtok - 737101 Mr. Puran Lama, Assistant Commissioner, Sikkim (Gangtok) 03592-284182, Gtk_div@rediffmail.com 32 Tamil Nadu Chennai (North) GST Bhawan, 26/1, Mahatma Gandhi Road, Nungambakkam, Chennai - 600034 Additional Commissioner 044-28331177, 044-28331188, commr-cexchn1@nic.in 33 Telangana Hyderabad O/o the Principal Commissioner of Central Tax, Hyderabad GST Commissionerate, GST Bhawan, L B Stadium Ro .....

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