Queries regarding processing of refund applications for UIN agencies

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..... To, The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/ Commissioners of Central Tax (All) The Principal Director Generals/ Director Generals (All) Madam / Sir, Subject: Queries regarding processing of refund applications for UIN agencies The Board vide Circular No. 36/10/2017 dated 13th March, 2018 clarified and specified the detailed procedure .....

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..... ch provides for filing of refund on a quarterly basis in FORM RFD-10 along with a statement of inward invoices in FORM GSTR-11 . It has come to the notice of the Board that the print version of FORM GSTR-11 generated by the system does not have invoice-wise details. Therefore, it is clarified that till the system generated FORM GSTR-11 does not have invoice-level details, UIN agenci .....

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..... pertaining to refund claim for the quarters of July September 2017, October December 2017 and January March 2018, a one-time waiver is being given by the Government, subject to the condition that copies of such invoices will be submitted to the jurisdictional officers and will be attested by the authorized representative of the UIN agency. Field officers are advised that the terms of Notifi .....

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