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Processing of refund applications for Unique Identity Number (UIN) entities

Circular No.ES/ 323 /2017-18                                                                        March 14, 2018

To:  Members of the Council  

Sub: Processing of refund applications for Unique Identity Number (UIN) entities

Dear Member,

We would like to inform you that CBEC has issued Circular No. 36/10/2018- GST dated March 13, 2018
clarifying the process of refund applications for UIN entities.

It may be informed that during the 23rd meeting of the GST Council held on November 10, 2017 at Guwahati it was decided that 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.

In order to clarify some of the issues and ensure uniformity, the Government has clarified these issues under the following Heads:

  1. Status of registration for UINs:
  • Entities having UINs are given a special status under the CGST Act as these are not covered under the definition of registered person.
  • 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 the grant of UIN electronically by filling FORM GST REG-13.
  • 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.
  1. Filing of return by UIN agencies
  • It is clarified that if an UIN entity is not claiming refund for a particular period, it need not file return in FORM GSTR-11 for that period.
  1. Applying for refund by UIN agencies
  • It is 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 which are given in Annexure A of the Circular.
  • Application for refund claim may be submitted before the designated Central Tax nodal officers in the State in which the UIN has been obtained.

This is for your information.

Thanking you,

Yours faithfully,


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