Goods and Services Tax

Clarification regarding processing of refund claims filed by UIN entities – regarding

Goods and Services Tax – 63/37/2018 – Dated:- 14-9-2018 – Circular No. 63/37/2018 – 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 14th September, 2018 To The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/Commissioner of Central Tax (All) / The Principal Directors General/ Directors General (All) / Pr. Chief Controller of Accounts (CBIC) Madam/ Sir, Subject: Clarification regarding processing of refund claims filed by UIN entities – regarding The Board vide Circulars No. 36/10/2018-GST dated 13th March, 2018 and No. 43/17/2018-GST dated 13th April, 2018 has specified the detailed procedure for filing and processing of refund applications by UIN entities (Embassy/Mission/Consulate / United Nations Organizations/Specified International Organizations). Various representations have been received on certain issues pertaining to the pr

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alue of goods or services or the end use of such goods or services (official or personal purposes). 2.1 It has been observed that many UIN entities are claiming the refund on all invoices irrespective of whether or not they are eligible for the same as per the reciprocity letter issued by MEA. It is observed that such claims are attested/signed by Diplomats/Consulars and authorized signatories of the Consulates or Embassies of the foreign countries. 3. UIN entities have been advised to submit a statement of invoices and hard copies of only those invoices wherein the UIN is not mentioned vide Circular No. 43/17/2018-GST dated 13th April,2018. Further, refund processing officers have been advised not to request for original or hard copy of the invoices unless necessary. However, it is observed that the delay in processing of the UIN refunds is primarily due to the non-furnishing of the hard copy of the invoices by the UIN entities and the statement of invoices as specified in paragraph 2

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by Embassy/Mission/Consulate is enclosed as Annexure-B and that to be submitted by United Nations Organizations/Specified International Organizations is enclosed as Annexure-B-1. 4.3 Undertaking: A sample undertaking to be submitted by Embassy/Mission/Consulate is enclosed as Annexure-C and that to be submitted by United Nations Organizations/Specified International Organizations is enclosed as Annexure-C-1. 4.4 Statement of Invoices: The detailed statement of invoices shall be submitted in the format specified in Annexure D. 5. Prior Permission letter for GST refund for purchase of vehicles: MEA vide letter F. No. D_II/451/12(5)/2017 dated 21.06.2018 has informed that it is mandatory to enclose the copy of Prior Permission Letter issued by the Protocol Special Section of MEA at the time of submission of GST refund for purchase of vehicle by the foreign representatives. Accordingly, it is advised that UIN entities must submit the copy of the Prior Permission letter and mention the sam

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d claims filed for the quarters from April, 2018 to March, 2019, subject to the condition that the copies of such invoices which are attested by the authorized representative of the UIN entity shall be submitted to the jurisdictional officer. 8. Format of Monthly report: Circular No. 36/10/2018-GST dated 13th March, 2018 provides for a monthly report to be furnished to the Principal Director General of Goods and Services Tax by the 30th of the succeeding month. The report shall now be furnished in a new format as specified in Annexure E. 9. It is requested that suitable trade notices may be issued to publicize the contents of this Circular. 10. Difficulty, if any, in implementation of the above instructions may please be brought to the notice of the Board. Hindi version would follow. (Upender Gupta) Commissioner (GST) Annexure A: Checklist for processing UIN refunds (a) Covering letter for each quarterly refund (b) Final copy of FORM GST RFD- 10 with Application Reference Number (ARN)

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GST RFD- 10 (to be submitted with only the first refund claim filed) Annexure B: Certificate to be submitted by Mission/Embassy/Consulate Date: CERTIFICATE (as per CBIC s (a) notifications No. 13/2017 – Integrated Tax (Rate), 16/2017-Central Tax (Rate) and No. 16/2017 – Union Territory tax (Rate) all dated 28th June, 2017 and corresponding notifications under the respective State Goods and Services Tax Acts) The Mission/Embassy/Consulate of the __________, < Name of the State > hereby confirms that: I. The goods mentioned in the invoices for the period ________to ____________ have been put to official use/ are in the official use of the Embassy/ Consulate or for personal use of the members of his/her family. II. The goods will not be supplied further or otherwise disposed of before the expiry of three years from the date of receipt of the goods and III. In the event of non-compliance of clause (I) and (II), the Mission/ Embassy /Consulate will pay b

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the Organization>, < Name of the State > hereby confirms that: The goods mentioned in the invoices for the period ________to ________ have been used or are intended to be used for official purpose of the < Name of the Organization >, New Delhi. I, _____________________, declare that I have read and understood all the conditions mentioned above and hereby agree to abide by them. (Signature) Name Head of the Organisation/Authorized Signatory Note: Please take print on letterhead of the organization and sign with stamp. Annexure C: Format for undertaking for Mission/Embassy/Consulate Date: UNDERTAKING (as per CBIC s notifications No. 13/2017 – Integrated Tax (Rate), 16/2017-Central Tax (Rate) and No. 16/2017 – Union Territory tax (Rate) all dated 28th June, 2017 and corresponding notifications under the respective State Goods and Services Tax Acts) The Embassy/Mission/Consulate of the __________, < Name of the State >

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n Territory tax (Rate) all dated 28th June, 2017 and corresponding notifications under the respective State Goods and Services Tax Acts) The < Name of the Organisation > , < Name of the State > hereby state that the services received as mentioned in the invoices for the period _________ to _________ are for official purpose of the < Name of the Organisation >, < Name of the State >. I, _____________________, declare that I have read and understood all the conditions mentioned above and hereby agree to abide by them. ( ) Name Authorized Signatory Note: Please take print on letter head of the organization and signed with stamp. Annexure D: Format for statement of invoices Sl. No. GSTIN of supplier Invoice No. Invoice Date Invoice Value Taxable Value Central Tax State Tax / UT Tax Integrated Tax Place of Supply Goods / Services Descr

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