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Queries regarding processing of refund applications for Unique Identity Number (UIN) agencies

Circular No.ES/23/2018-19                                                                                         April 19, 2018

To: Members of the Council

Sub: Queries regarding processing of refund applications for Unique Identity Number (UIN) agencies

This is to inform you that CBIC has issued Circular No. 43/17/2018- GST  dated 13th April, 2018 on the above mentioned subject.

Your attention is invited to the Council’s Circular No.ES/ 323 /2017-18 dated 14th March, 2018 wherein CBIC had issued Circular No. 36/10/2018- GST dated March 13, 2018 clarifying the process of refund applications for UIN entities.

After issuance of the Circular, CBIC received a number of queries from members of Trade regarding the processing of refund to agencies which have been allotted UINs.

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

  • Providing statement of invoices while submitting the refund application:

The procedure for filing a refund application has been outlined under rule 95 of the CGST Rules‟ which provides for filing of refund on a quarterly basis in FORM RFD-10 along with a statement of inward invoices in FORM GSTR-11. Board has noticed that the print version of FORM GSTR-11 generated by the system does not have invoice-wise details.

It is clarified that till the system generated FORM GSTR-11 does not have invoice-level details, UIN agencies are requested to manually furnish a statement containing the details of all the invoices on which refund has been claimed, along with refund application. No need to submit the original or hard copy of the invoices unless necessary.

  • No mention of UINs on Invoices:

Board has noticed that many suppliers did not record the UINs on the invoices of supplies of goods or services to UIN agencies.

It is 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 will 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 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.

This is for your information.

Thanking you,

Yours faithfully,


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