TMI BlogRefunds by UINsX X X X Extracts X X X X X X X X Extracts X X X X ..... refund application by UN bodies has been outlined under Rule 95 of the CGST Rules . The process has been further clarified vide Circular No. 36/10/2018-GST dated 13.03.2018 and Circular No. 43/17/2018-GST dated 13.04.2018 . Q 99. Who will process the claims for refund filed by UN bodies/Embassies etc? Ans. All the entities claiming refund have to submit the duly filled in print out of FORM RFD-10 to the jurisdictional Central Tax Commissionerate along with statement of inward invoices in FORM GSTR-11 . 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. Application fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtaking in original, signed by him or the authorised person, stating that the supply of services received are for official purpose of the said foreign diplomatic mission or consular post; or for personal use of the said diplomatic agent or career consular officer or members of his/her family; (iii) that in case of supply of goods, concerned diplomatic mission or consulate or an officer duly authorized by him will produce a certificate that, (I) the goods have been put to use, or are in the use, as the case may be, of the mission or consulate; (II) the goods will not be supplied further or otherwise disposed of before the expiry of three years from the date of receipt of the goods; and (III) in the event of non-complianc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fund 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 (of circular 36/10/2018-GST dated 13.03.2018 ). Application for refund claim may be submitted before the designated Central Tax nodal officers in the State in which the UIN has been obtained. 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 de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2017 need to be submitted along with the refund claim. Q 105. Will refund be granted if the inward invoices does not bear UIN number of the recipient? Ans. Many suppliers did not record the UINs on the invoices of supplies of goods or services to UIN agencies. The Board vide circular no. 43/17/2018-GST dated 13.04.2018 has clarified that the recording of UIN on the invoice is a necessary condition under rule 46 of the CGST Rules, 2017. If suppliers / vendors are not recording the UINs, action may be initiated against them under the provisions of the CGST Act, 2017. Further, in cases where, UIN has not been recorded on the invoices pertaining to refund claim for the quarters of July September 2017, October December 2017 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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