Processing of Refund Applications for UIN Entities
·
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
·
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
[Circular No.
36/10/2018-GST Dated 13 March, 2018]
Subject: Processing of refund
applications for UIN entities
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 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 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 any such entity is making supply of goods or services or
both in the course or furtherance of business then such entity will need to
apply for GSTIN as per the provisions contained in the CGST Act read with the
rules made thereunder.
ii. The process for
applying for UIN has been outlined under Rule 17 of the Central Goods and
Services Tax Rules, 2017 (hereinafter referred to as "CGST Rules").
As stated in the said rule, any person covered under clause (a) of sub-section
(9) of section 25 of the CGST 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 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 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 or services in terms of
notification No. 16/2017-Central Tax (Rate) dated 28th June 2017 as amended.
ii. It may be noted that
the conditions specified under the said notification need to be complied with
while applying for refund claims. Further, field officers are hereby instructed
to ensure that all the certificates / undertaking etc. as stipulated in the
said notification be duly checked while processing 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 the common portal (www.gst.gov.in) for step by
step instructions on how to file FORM GSTR-11 and FORM RFD-10.
v. It is hereby clarified
that all the entities claiming refund shall submit the duly filled 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 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
procured, all refunds would be processed by Central authorities only.
Therefore, field formations are advised that all refunds are to be processed on
merits irrespective of 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
circular.
8. Difficulty, if any, in
implementation of the above instructions may please be brought to the notice of
the Board.
F.No.349/48/2017- TRU
|
Annexure A |
|||||
|
S.No. |
State/UT |
Nodal Commissionerate |
Contact Address of
the Commissionerate |
Nodal Officer |
Phone number and
E-mail id of Nodal Officer |
|
1 |
Andhra Pradesh |
Guntur CGST |
GST Bhavan, Kannavarithota,
Guntur-522004 |
Mr. K. Mahipal Chandra, Assistant Commissioner |
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 |
|
|
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 (Annexe), Bir Chand Patel Path, Patna-800001 |
Mr. Suhrit Mukherjee, Assistant Commissioner |
0612-2504814,
suhrit9933 @gmail. com |
|
7 |
Chandigarh |
Chandigarh |
Plot No. 19 Sector
17-C, C.R Building Chandigarh |
Ms.Mamta Saini,
Deputy Commissioner |
0172-2704196, mamtasaini.india@gmail.com |
|
8 |
Chhattisgarh |
Raipur |
Division-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 |
Goa |
Goa |
GST Bhavan, EDC Complex, Patto,
Panaji-403001 |
Mr. S. K. Sinha,
Additional Commissioner |
0832-2437190, sanj ay 1. sinha@icegate. gov.
in |
|
12 |
Gujarat |
Gandhinagar |
O/o the
Commissioner, CGST, Gandhinagar Custom House,Near All India Radio, Navrangpura, Ahmedabad-380009. |
Dr. Amit Singal, Joint Commissioner |
079-27540424, singalamit@rediffmail.com |
|
13 |
Haryana |
Gurugram |
Plot No.
36-37, Sector-32, Gurugram |
Mr. Raj Karan
Aggarwal, Assistant Comissioner |
0124-2380269, Aggarwalrajkaran@gmail.com |
|
14 |
Himachal Pradesh |
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) |
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 Commissioner |
0484-2533169 ashwinjohngeorge@gmail.com |
|
20 |
Madhya Pradesh |
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 |
Shillong |
CGST &CX Commissionerate, Shillong-793001 |
Mr. Om Prakash Tiwary, Assistant Commissioner |
0364-2506758, tiwary.op@gov.in |
|
24 |
Mizoram |
Aizawl |
CGST & CX Commissionerate, Aizawl-796001 |
Mr. L.Ralte, Deputy Commissioner |
0389-2346515 , lal.ralte@icegate.gov.in |
|
25 |
Nagaland |
Dimapur |
CGST &CX Commissionerate, Dimapur-797112 |
Mr. Gopeswar Chandra Paul, Assistant Commissioner |
0386-2351772,
paul.gopeswar3 @gmail.com |
|
26 |
NCT of Delhi |
Delhi (South) |
2nd & 3rd Floor,
EIL Annexe Building, Bhikaji
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 |
|
