Goods and Services Tax

Queries regarding processing of refund applications for UIN agencies

Goods and Services Tax – 43/17/2018 – Dated:- 13-4-2018 – Circular No. 43/17/2018-GST F. No. 349/48/2017-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi, Dated the 13th April, 2018 To, The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/ Commissioners of Central Tax (All) The Principal Director Generals/ Director Generals (All) Madam / Sir, Subject: Queries regarding processing of refund applications for UIN agencies The Board vide Circular No. 36/10/2017 dated 13th March, 2018 clarified and specified the detailed procedure for UIN refunds. After issuance of the Circular, a number of queries and representations have been receiv

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ith a statement of inward invoices in FORM GSTR-11. It has come to the notice of the Board that the print version of FORM GSTR-11 generated by the system does not have invoice-wise details. Therefore, 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. 2.2. Further, the officers are advised not to request for original or hard copy of the invoices unless necessary. 3. No mention of UINs on Invoices: 3.1. It has been represented that many suppliers did not record the UINs on the invoices of supplies of goods or services to UIN agencie

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