Circular No.ES/ 213/ 2018-19 15th September, 2018
To: Members of the Council
Sub: Clarification regarding processing of refund claims filed by UIN entitles
Kindly refer to Council’s earlier Circular No.ES/23/2018-19 dated April 19, 2018 wherein CBIC had issued Circular No. 43/17/2018- GST dated 13th April, 2018 on queries regarding processing of refund applications for Unique Identity Number (UIN) agencies.
In this regard, CBIC has received various representations from members of Trade on issues pertaining to the processing of such refund claims.
Now, CBIC has issued Circular No. 63/2018- GST dated 14th September, 2018 clarifying about processing of refund claims filed by UIN entitles.
In order to ensure uniformity in the implementation of the provisions of the law across the field formations, the Board, in exercise of its powers conferred under section 168 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as CGST Act) has clarified vide Circular No. 63/2018 – GST.
This is for your information.