Goods and Services Tax

Processing of refund applications for UIN entities

Goods and Services Tax – 36/10/2018 – Dated:- 13-3-2018 – Circular No. 36/10/2018-GST F. No. 349/48/2017-GST Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs GST Policy Wing New Delhi, Dated the 13th March, 2018 To, The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/ Commissioners of Central Tax (All) The Principal Director Generals / Director Generals (All) The Principal Chief Controller of Accounts, CBEC Madam / sir, 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 a

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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

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d 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 off

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efunds 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. Hindi version would follow. -sd- (Upender Gupta) Commissioner (GST) 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 Commissi

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asaini.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, sanjay1.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-

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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 (Sou

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atma Gandhi Road, Nungambakkam, Chennai – 600034 Additional Commissioner 044-28331177, 044-28331188, commr-cexchn1@nic.in 33 Telangana Hyderabad O/o the Principal Commissioner of Central Tax, Hyderabad GST Commissionerate, GST Bhawan, L B Stadium Road, Basheerbagh, Hyderabad – 500004. Mr. P. Anand Kumar, Additional Commissioner 040-23240725, ak.pulapaka@gov.in 34 Tripura Agartala CGST &CX Commissionerate, Agartala-799001 Mr. S.K.Mazumdar, Assistant Commissioner 0381-2304099 , sanjoymaz85@gmail.com 35 Uttar Pradesh Lucknow 7-A, Ashok Marg,Lucknow-226001 Mr. Avijit Pegu, Assistant Commissioner 0522-2233001, avijit.pegu@icegate.gov.in 36 Uttarakhand Dehradun Office of the Commissioner, Central Goods & Services Tax, E-Block, Nehru Colony, Dehradun Mr. Sanjay Kumar Shukla 0135-2668668, sanjay2.shukla@icegate.gov.in 37 West Bengal Kolkata (North) 180, Shanti Pally, Rajganda Main Road, Kolkata Mr. Shobhit Sinha, Assistant Commissioner 033-24416813, Shobhitsinha.jsr@gov.in Annexure B O

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